IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2954 OF 2007 IN INCOME TAX APPEAL (L) NO.1745 OF 2007 The CIT-9 .. Appellant V/s. M/s.Duesberg Bossons Fils Pvt.Ltd.,.Respondent ---- Mr.P.S.Sahadevan for the appellant. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 26.02.2008. PC 1. There is a delay of 77 days in preferring the appeal. In the instant case a penalty was levied for accepting monies in violation of section 269 SS. The learned Tribunal applied the ratio of the judgment of Hindustan Steels Ltd. Vs. State of Hindustan Steels Ltd. Vs. State of Hindustan Steels Ltd. Vs. State of Orissa Orissa Orissa (1972) 83 ITR 26 SC and set aside the order of penalty. 2. In our opinion, considering the facts, it cannot be said that the view taken by the Tribunal was perverse. 3. Considering the above, question as framed would not arise. Appeal alongwith Motion dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)