1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2054 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Mahindra Hinodaya Industries Ltd. ..Respondent. Mr. P.S. Sahadevan i/b. Vimal Gupta for appellant. Mr. Sanjiv Shah for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 9TH OCTOBER, 2009. P.C. :- Mr. P.S. Sahadevan, learned counsel for the revenue holding for Mr. Vimal Gupta and learned counsel for the respondent agree that the quantum appeal has already been dismissed by this Court in Income Tax Appeal (L) No.1445 of 2008 vide order dated 23rd June, 2009 for want of substantial question of law as such present appeal dealing with question of cancelling the penalty u/s.271 (1)(c) of the I.T. Act may not hold water. In view of the dismissal of the quantum appeal, this appeal is also liable to be dismissed for want of substantial question of law. Order accordingly. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)