1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1109 OF 2008 The Commissioner of Income-tax-8 .. Appellant vs. M/s.Endress & Hausser India .. Respondent Mr.P.S.Sahadevan i/by Suresh Kumar 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 are overruled. Registry is directed to register this Appeal. Learned Counsel appearing for the Revenue fairly states that since the Revenue has not filed an Appeal challenging the order dismissing the Appeal, as such the substantial question of law does not arise from the impugned order. 2.So far as the question of deletion of penalty under Section 271(1)(c) of the Income Tax Act is concerned, the same is deleted on the basis of finding of facts recorded by the Tribunal based upon appreciation of evidence. Hence, no substantial question of law is 2 involved. The Appeal is dismissed. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]