IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 1765 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.LCL Logistics Pvt.Ltd. ... Respondent. Ms.Padma Divakar for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3rd August 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of the appellant. 2. The question sought to be raised in this appeal relates to deletion of penalty under section 271(1)(c) of the Income Tax Act. The Tribunal after appreciating the evidence before it recorded finding of fact that withdrawal of claim of brokerage was under bonafide belief. If that be so, no fault can be found with the said finding. The appeal is without any substance. 3. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)