1 itxa2468-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2468 OF 2009 The Commissioner of Income Tax- 20, Mumbai ..Appellant. V/s. M/s. Modern Dairy and Ice Plant ..Respondent. Ms. Suchitra Kamble for the appellant. Mr. Girish Thakur i/b. A.M. Vernekar for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 26TH SEPTEMBER, 2011 P.C. :- 1. Whether the ITAT was justified in deleting the penalty levied under Section 158 BFA of the Income Tax Act, 1961, is the question raised in this appeal. 2. Counsel for the revenue states that the quantum addition made by the assessing officer has been deleted by the ITAT and that order has attained finality. In these circumstances, once the quantum addition stands deleted, deletion of penalty under Section 158 BFA of the Act cannot be faulted. Accordingly, the appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)