1 itxa4103-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4103 OF 2009 Commissioner of Income Tax-6 ..Appellant. V/s. M/s. GlaxoSmithkline Pharmaceuticals Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Nikhil Dharod i/b. M & M Legal Venture for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 22ND NOVEMBER, 2010 P.C. :- 1. Heard. The ITAT by the impugned order has set aside the penalty levied under section 271(1)(c) on the ground that the quantum addition has been deleted. Learned counsel for the revenue states that the appeal filed by the revenue against the quantum addition has been dismissed on 22/07/2009 on account of delay and that order has attained finality. Hence no fault can be found with the order passed by the ITAT in deleting the penalty under section 271(1)(c) of the Act, especially when the quantum addition stands deleted. In these circumstances, we see no merit in the appeal and the same is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)