: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 NOTICE OF MOTION NO.4392 OF 2008 IN INCOME TAX APPEAL LODING NO.2365 OF 2008 WITH INCOME TAX APPEAL LODGING NO.2365 OF 2008 The Commissioner of Income Tax-12. ..Appellant. Vs. Shri. Mohd.Shafiq Vohra. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Ms. Aasifa Khan for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 23rd January, 2009. PC : 1. Considering the cause shown, delay condoned subject to the appellant paying costs quantified at Rs.5000/- to be paid to the respondent within a period of six weeks from today. Office to register the appeal. INCOME TAX APPEAL LODGING NO.2365 OF 2008 1. In so far as questions of law as framed are concerned, they pertained to imposing of penalty. The Tribunal after considering the matter has given reasons as to why penalty not to be imposed u/s.158BFA(2) based on books of other taxable entities. Considering the above, questions of law as framed would not arise. Consequently appeal dismissed. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)