1 itxa6923-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6923 OF 2010 The Commissioner of Income Tax-XVI, Mumbai ..Appellant. V/s. Prakash H. Doshi ..Respondent. Mr. Suresh Kumar for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 14TH SEPTEMBER, 2011 P.C. :- 1. Whether the ITAT was justified in deleting the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961, is the question raised in this appeal. 2. It is not disputed that the appeal filed by the revenue against the order of the ITAT deleting the quantum addition being Income Tax Appeal No.6887 of 2010 has been dismissed by us today i.e. 14th September, 2011. Once the quantum addition is deleted, sustaining the penalty under Section 271(1)(c) of the Income Tax Act, 1961 does not arise. Hence the appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)