srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 1371 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s. Olympic Management & Financial Services Ltd. ..Respondent Mr. P.S. Sahadevan for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 23rd June,2009 P.C. Heard learned counsel for the Revenue. Perused the impugned order. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact that since quantum addition has been deleted, therefore, levy of of penalty does not survive. In this view of the matter appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)