1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.884 OF 2010 The Commissioner of Incoem Tax-IV, Pune ..... Appellants V/s. Bhavsar Nagari Sahakari Path Sanstha Maryadit ..... Respondents ---- Mr.Vimal Gupta for the appellants. None for the respondents. ---- CORAM : J.P.DEVADHAR & MRS.MRIDULA BHATKAR, JJ. DATE : 24/1/ 2011 P.C. 1. The question raised in this appeal is "whether the Tribunal was justified in setting aside the penalty levied under Section 271B of the Income Tax Act 1961. 2. Perusal of the order of the Tribunal shows that the Tribunal has deleted the penalty by relying upon the decision of this court in the case of CIT Vs.Bandhkam Khate Sevakanchi Sahakari Pathsanstha Maryadit in Income Tax Appeal No. 156 of 2009 decided on 18.3.2009. Since the decision of the Tribunal is based on the 2 decision of this Court, we see no reason to entertain this appeal. Appeal is dismissed. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)