* 1 * IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO. 2362 OF 2010 The Commissioner of Income Tax-III Pune ....Appellant V/S. Samata Gramin Bigar Shethi Sahakari Pat Sanstha Limited ....Respondent * * * * Mr. Vimal Gupta, Advocate for the appellant. CORAM :- J.P. DEVADHAR & SMT. R.P. SONDURBALDOTA, JJ. 30 June 2011. P.C. :- 1. Heard. 2. Whether the ITAT was justified in deleting the penalty levied under Section 271A of the Income Tax Act is the question raised in this Appeal. Perusal of the order of the ITAT shows that the penalty has been deleted by relying upon the judgment of this Court in the case of CIT V/s. Bandhkam Khate Sevakanchi Sahakari Patsanstha Maryadit dated 18th March, 2009. No case is made out for taking a contrary view. In this view of the matter, no fault can be found with the order of the Tribunal. Hence, the appeal is dismissed. [SMT. R.P. SONDURBALDOTA, J] [J.P. DEVADHAR, J] * 2 *