bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.819 OF 2008 INCOME TAX APPEAL (L)NO.820 OF 2008 INCOME TAX APPEAL (L)NO.821 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Kamla Mills Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 17th June,2009 P.C. Heard learned Counsel for the Revenue. The question sought to be raised in this appeal is relating to the penalty under Section 221 of the Income Tax Act. The Tribunal has recorded finding of fact while deleting the penalty which is clearly based on the appreciation of evidence. No question of law is involved in the present appeal. In this view of the matter all the above appeals stand dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)