1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1056 OF 2008 The Commissioner of Income-tax .. Appellant vs. Shri Gautam Chand Puri .. Respondent Mr.P.S.Sahadevan for Appellant. None for Respondent. ----- CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 19th JUNE, 2009 P.C.: 1.Heard learned Counsel for the Revenue. Office objections stand overruled. Appeal taken up for hearing on admission by consent of party. 2.We were taken through the order of the Tribunal by the learned Counsel for the Revenue. The question relates to deletion of penalty under Section 271(1)(c) of the Income Tax Act, 1961. The Tribunal has recorded the finding of fact that no case of concealment was made out by the Revenue and consequently, no penalty could have been imposed. This finding of fact is based on appreciation of evidence, with which no fault can be found. 2 3.Under these circumstances, the Appeal is devoid of substance. It is, therefore, dismissed. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]