IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.525 OF 2009 INCOME TAX APPEAL NO.525 OF 2009 INCOME TAX APPEAL NO.525 OF 2009 Commissioner of Income Tax ..Appellant. V/s. M/s.Banyan Tours & Travels Pvt. Ltd. ..Respondent. Ms.Suchita Kamble for appellant. Ms.A.Vessanjee with S.J.Mehta for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH APRIL, 2009. DATED : 24TH APRIL, 2009. DATED : 24TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the rival parties. The appeal seeks to raise the following question of law :- "Whether on the facts and circumstances of the case and in law, the ITAT was justified in deleting the penalty, levied by the assessing officer and confirmed by CIT(A) u/s.271(1)(c) amounting to Rs.20,46,433/-?" 2. It can be seen from the finding recorded by the Tribunal more particularly paragraph No.9 that there was no concealment on the part of the assessee to disclose the factual aspect. We do not see any reason to entertain this appeal. Appeal is, therefore, dismissed in imini with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)