Itxa 1046 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ITXAL 1046/2010 The Commissioner of Income Tax II Kolhapur APPELLANTS VS. M/s Murli Manohar Nagari Sahakari Pat Sanstha Ltd. RESPONDENTS Mr.Vimal Gupta for App. None for Res. CORAM- J.P.DEVADHAR ,AND MRS.MRIDULA BHATKAR,JJ. DATE -31st JANUARY,2011. P.C. . Short question raised in this appeal is whether the ITAT was justified in deleting the penalty levied under section 271 D of the Income Tax Act ,1961 ? 2 Perusal of the order of the ITAT particularly paragraphs 5 and 6 thereof shows that the Tribunal has deleted the penalty by relying upon the Judgment dated Itxa 1046 2 18/3/2009 of this Court in the case of CIT vs. Bandhkam Khate Sevakanchi Sahakari Patsanstha Maryadit .For the reasons stated therein we dismiss the present appeal. No costs. (Mrs.Mridula Bhatkar,J.) (J.P.Devadhar,J.)