1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.3032 OF 2009 The Commissioner of Income Tax-III, Pune. ...Appellant. Vs. Dhanwantari Nagari Sahakari Pat Sanstha Ltd. ...Respondent. .... Mr.Vimal Gupta for the Appellant. Mr.S.N.Inamdar for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. June 11, 2010. P.C. : For the reasons which have been set out by the Tribunal in paragraph 7 of its impugned judgment, we are of the view that the Tribunal was justified in confirming the deletion of a penalty under Section 271-D of the Income Tax Act, 1961. No substantial question of law arises. The appeal is dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)