:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.523 OF 2006 The Commissioner of Income Tax City II. ..Appellant. Vs. Shri. Vasantrao Chougule Nagari Sahakari Pat Sanstha Ltd. .. Respondent. Mr. Vimal Gupta for the Appellant. Mr.S.N.Inamdar with Mr.A.K. Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 12TH JANUARY, 2009. PC : 1. We have perused the order of the learned tribunal from which the present appeal has been filed. The learned Tribunal after considering the contentions argued on behalf of the appellant was pleased to hold that there was reasonable cause for failure to comply with the provisions of Section-269SS and 269T within the meaning of Section 273B and accordingly confirmed the order of the CIT(A) cancelling the penalties levied u/s. 271D and 271E of the Act. 2. Having heard the learned counsel, we are clearly of the opinion that the conclusion arrived at by the learned tribunal cannot be said to be unreasonable, considering the contentions advanced before it and the material on record. Once that being the case, the question of law as framed would not arise and consequently appeal dismissed. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)