:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX APPEAL LODGING NO.886 OF 2007 The Commissioner of Wealth tax-II, Kolhapur. ..Appellant. Vs. Shri. Jaykumar B. Patil. ..Respondent. Mr.B.M.Chatterji with Ms.P.P. Bhosale & Mr. P.S.Sahadevan for the Appellant. Mr.S.N.Inamdar with A.K.Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 30TH JANUARY,2008. PC : 1. This is a appeal against the penalty imposed. The Tribunal noted that once the notice issued under Section 17(1)(A) was set aside, penalty will have to be automatically quashed. In our opinion, the reasoning of the Tribunal cannot be faulted. The questions of law as framed in Paragraph-4 of the appeal memo therefore, would not arise and consequently the appeal dismissed. (R.S. MOHITE, J.) ( F.I. REBELLO, J.)