1 itxa2478-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2478 OF 2010 The Commissioner of Income Tax - 18, Mumbai ..Appellant. Versus Prabhakar K. Kunte ..Respondent. Mr.A.S. Shivsharan for the appellant. Ms.Aarti Sathe for the respondent. CORAM : J.P. Devadhar & Smt.R.P. Sondurbaldota, JJ. DATE : 24th June, 2011. P.C. : 1. Whether the Income Tax Appellate Tribunal 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. Admittedly, the quantum additions made by the assessing officer have been deleted by the Income Tax Appellate Tribunal and the appeal filed by the Revenue against the order of the Tribunal, has been dismissed by this Court. In this view of the matter, no fault can be found with the order of the Tribunal in deleting the penalty levied under Section 271(1)(c) of the Income-tax Act, 1961. Accordingly, the appeal is dismissed with no order as to costs. (Smt.R.P. Sondurbaldota, J.) (J.P. Devadhar, J.)