1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1292 OF 2009 The Commissioner of Income Tax – 18, Mumbai ..Appellant. Versus M/s.Aero Industries, Prop. Joitabhai Trust, Mumbai ..Respondent. Ms.Suchitra Kamble for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1. Heard learned counsel for the revenue. The question sought to be raised in this appeal revolves around penalty under Section 271(1)(c) of the I.T. Act, 1960. The tribunal has deleted the penalty holding that the wrong claim made by the appellant cannot be a ground for levying penalty. In addition to this, the quantum addition is also deleted by the tribunal. No fault can be found with the view taken by the tribunal. 2. We see no substantial question of law involved in this appeal. The appeal is accordingly dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)