1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.482 OF 2008 The Commissioner of Income Tax-19 ...Appellant vs. Mrs.Jyoti N.Chowdhary. ...Respondent. --- Mr.A.S.Shivsaran, for Appellant. Mr.A.K.Jasani, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 9th September,2008. P.C.:- 1. There is finding of facts recorded that the assessee did not conceal any information or any material fact. He claimed certain benefits and deduction on placing particular interpretation on the provisions of law. In our opinion, therefore, the 2 tribunal is right in upholding the order of the appellate authority setting aside the penalty. No question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)