bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1693 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Modern Paper Converters ..Respondent Mr.P.S.Sahadevanfor appellant. Mr.D.K.Shivram with Mr.A.R.Singh & Mr.P.S.Savla for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 8TH SEPTEMBER, 2009 P.C. 1. Heard learned Counsel for the parties. 2. The question sought to be raised in the appeal revolves around deletion of penalty u/s.271(1)(c) of the I.T.Act. Learned Counsel for the appellant fairly states that the Tribunal has recorded a finding of fact based on appreciation of evidence. Having gone through the same, we do not find any fault with the same. In this view of the matter, the appeal is without any substance. Hence, the same stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)