IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 82 of 2008 C.I.T.BIKANER V/S KESRISINGHPUR K.V.S.S.LTD. Mr. KK BISSA, for the appellant / petitioner Mr. DINESH MEHTA, for the respondent Date of Order : 13.5.2009 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI GOVIND MATHUR,J. ORDER ----- Heard learned counsel for the appellant and the learned counsel for the respondent. In our view, the learned Tribunal was right in holding that the disallowance made did not fall within the expression “furnishing of inaccurate particulars of income” and they fall within the expression “debatable issue”. Obviously therefore, the setting aside of the penalty has rightly been upheld by the Tribunal. Thus, the appeal does not involve the substantial question of law as suggested by the Revenue. The appeal is, therefore, dismissed summarily. ( GOVIND MATHUR ),J. ( N P GUPTA ),J. /tarun/