IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 731 OF 2009 The Commissioner of Income-tax- ... Appellant. V/s. M/s.Awaita Properties P.Ltd. ... Respondent. P.S.Sahadevan for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7 th July 2009. P.C. : Heard. Office objections are overruled. Registry to register the appeal. Appeal is taken up for hearing. 2. The question sought to be raised in this appeal relates to the penalty under section 271(1)(c) consequent to the assessee s failure to offer the income under the correct head of income. The Tribunal considering the factual aspects came to the conclusion that there is no concealment on the part of the assessee. This finding of fact is based on the material available on record and correct appreciation thereof. In this view of the matter, we find no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)