1 itxa1941-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1941 OF 2009 The Commissioner of Income Tax-II, Nashik ..Appellant. V/s. M/s. Contractor & Company, Manmad ..Respondent. Mr. Vimal Gupta for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATED : 5TH AUGUST, 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. Counsel for the revenue fairly states that quantum additions made by the assessing officer have been deleted by the ITAT and appeal filed by the revenue against the decision of the ITAT deleting the quantum additions being Income Tax Appeal No.1940 of 2009 has been dismissed by this Court on 4/1/2010. In these circumstances, in view of the fact that quantum additions are already deleted, the question of sustaining the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 does not arise. Accordingly, the appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)