* 1 * IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO. 2023 OF 2010 The Commissioner of Income Tax-IV, Pune ....Appellant V/S. Shri. Marda Balkisan Gopilal .....Respondent * * * * Mr. Vimal Gupta, Advocate for the appellant. None for the respondent. CORAM :- J.P. DEVADHAR, & SMT. R.P. SONDURBALDOTA, JJ. 17 June, 2011. P.C. :- 1. Heard. 2. Whether the Tribunal was justified in deleting the penalty levied under Section 273B of the Income Tax Act, 1961 is the question raised in this Appeal. The Tribunal in paragraph-3 of its order after giving detailed reasons came to the conclusion that there was reasonable cause for making the payment in cash. The decision of the Tribunal is based on finding of fact. No question of law arises. The Appeal is dismissed. [SMT. R.P. SONDURBALDOTA, J] [J.P. DEVADHAR, J]