1 itxa2256-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2256 OF 2010 The Commissioner of Income Tax-I, Pune ..Appellant. V/s. Dr. Manjibhai Desai Gramin Bighersheti Sahakari Patsanstha Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 29TH JUNE, 2011 P.C. :- 1. Whether the ITAT was justified in deleting the penalty levied under Section 271D and 271E of the Income Tax Act, 1961 is the question raised in this appeal. 2. On perusal of the order of the ITAT particularly para 10 thereof, it is seen that the Tribunal has recorded a finding of fact that the assessee taken corrective measures immediately after the lapse was brought to the notice of the assessee. Moreover, similar question raised by the revenue in the case of The Commissioner of Income Tax V/s. 2 itxa2256-10 Bandhkam Khate Sevakanchi Sahakari Patsanstha Maryadit [Income Tax Appeal No.156 of 2009] dated 18th March, 2009 has been dismissed by this Court. Hence we see no reason to entertain this appeal. Accordingly, the appeal is dismissed with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)