1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2015 OF 2009 AND INCOME TAX APPEAL (L) NO.2017 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Walchandnagar Gramin Bigar Sheti ..Respondent. Mr. Suresh Kumar with Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 29TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeals. At the instance of the revenue, appeals are taken up for admission. 2. The issue sought to be raised in the above appeals are relating to deleting the penalty levied under section 271D of the Income Tax Act. The Tribunal after taking into consideration the submissions and the factual circumstances recorded the findings which reads as under:- " Respectfully following the aforesaid view taken by us in the case of Vishal Purander Nagari Sahakari Pat Sanstha Maryadit (supra), we 2 decide the matter in favour of the assessee and hold that the penalty was not leviable on the facts and circumstances of the case. Our attention has not been invited to any variations in the material facts of the present case vis-a-vis the case of Vishal Purandar Nagari Sahakari Pat Sanstha Maryadit and as such there is no reason to take any other view in the matter than the view so taken by us in the Tribunal's order mentioned supra. In this view of the matter, we are not inclined to uphold the order of the CIT(A) in confirming the levy of penalty imposed on the assessee u/s. 271D and 271E of the Act. " 3. In the above view of the matter, no fault can be found with the view taken by the Tribunal. In the result, the appeal is dismissed in limini for want of any substantial question of law. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)