1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1227 OF 2008 The Commissioner of Income-tax - 18, Mumbai ..Appellant. Versus Superstar International ..Respondent. Mr.P.S. Sahadevan i/by Mr.K.R. Chaudhari for the appellant. Ms.Usha Dalal for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 22nd JUNE, 2009 P.C. : 1. Since the quantum appeal has already been dismissed by an order dated 4-12-2007 passed in Notice of Motion No.3569 of 2006 in Income Tax Appeal (L) No.2046 of 2006, we do not found any substance in the questions of law sought to be raised in this appeal, wherein deletion of penalty under Section 271(1)(c) is the subject matter of challenge. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)