1 9.ITXA.6779-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6779 OF 2010 The Commissioner of Income Tax-5. ..Appellant. Vs. M/s. Shukra Jewellery Ltd., ..Respondent. .... Mr. Suresh Kumar, for the Appellant. Mr. Jitendra Jain, a/w. Mr. P.C. Tripathi & Mr. Atul Jasani, for the Respondent. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 30 th NOVEMBER, 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. The Appeal filed by the Revenue against the deletion of quantum of addition being Income Tax Appeal No.5187 of 2010 has been dismissed today by us. Since the quantum addition made by the Assessing Officer stands deleted, the question of imposing penalty under Section 271(1)(c) does not arise. Accordingly, the Appeal is dismissed. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)