1 itxa4128-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4128 OF 2010 The Commissioner of Income Tax – 17, Mumbai ..Appellant. Versus Smt.Savita C. Kothari, Mumbai ..Respondent. Mr.Suresh Kumar for the appellant. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 13th September 2011 P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in canceling the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961 is the question raised in this appeal. 2. Admittedly, the appeal filed by the Revenue against the order of the Income Tax Appellate Tribunal deleting quantum additions made in the assessment year in question has been dismissed by this Court for non-removal of office objections and thus the order of the Income Tax Appellate Tribunal in deleting quantum additions has attained finality. 3. In these circumstances, since the quantum additions stands deleted, the order of the Income Tax Appellate Tribunal in deleting the 2 itxa4128-10 penalty levied under Section 271(1)(c) cannot be faulted. Accordingly, the appeal is dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)