1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1059 OF 2009 The Commissioner of Income Tax – 8, Mumbai ..Appellant. Versus M/s.APL (India) Private Limited ..Respondent. Ms.Suchitra Kamble for the appellant. Mr.S.J. Mehta for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. The question sought to be raised in this appeal revolves around deletion of penalty levied u/s.271(1) (c) of the IT Act. The tribunal has recorded a categorical finding that there was no concealment of income. The tribunal has concurred with the view taken by the CIT (A). In view of the concurrent finding of fact based on appreciation of evidence, we do not find any substantial question of law involved in this appeal. 2. So far as other questions are concerned, the learned counsel for the revenue has not pressed the same. The appeal is, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)