IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 929 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Malkani & Malkani Associates. ... Respondent. Ms.Suchitra Kamble for the appellant. None for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20th July 2009. P.C. : Heard. Office objections are overruled. Appeal is taken up for hearing by consent of parties. 2. The questions sought to be raised in this appeal relate to penalty under section 271(1)(c) of the Income Tax Act. After considering the factual aspects, the Tribunal has recorded finding of fact based on appreciation of evidence on record with which we do not find any fault. In this view of the matter, we see no substantial question of law involved in this appeal warranting admission thereof. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)