1 itxal2145-10+++ agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2145 OF 2010 AND INCOME TAX APPEAL (L) NO.2146 OF 2010 AND INCOME TAX APPEAL (L) NO.2147 OF 2010 AND INCOME TAX APPEAL (L) NO.2148 OF 2010 The Commissioner of Income Tax - III, Pune ..Appellant. Versus Shree Shivshakti Nagari Sahakari Patsanstha Maryadit ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : J.P. Devadhar & Smt.R.P. Sondurbaldota, JJ. DATE : 20th June, 2011. P.C. : 1. In all these appeals, penalty levied under Section 271(1)(b) of the Income Tax Act, 1961 have been deleted by the Income Tax Appellate Tribunal by relying upon the decision of this Court in the case of Commissioner of Income Tax V/s. Bandhkam Khate Sevakanchi Sahakari Patsanstha Maryadit delivered on 18th March 2009. 2. Since the order of the Tribunal is based on the decision of this Court, we see no reason to interfere with these appeals. All the appeals are accordingly dismissed with no order as to costs. (Smt.R.P. Sondurbaldota, J.) (J.P. Devadhar, J.)