1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1103 OF 2008 The Commissioner of Income-tax-8 .. Appellant vs. M/s.Filtrona India Ltd. .. Respondent Mr.P.S.Sahadevan i/by Suresh Kumar for Appellant None for Respondent CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 19th JUNE, 2009 P.C.: 1.Heard learned Counsel for the Revenue. Office objections stand overruled. Registry is directed to register the Appeal. 2.Question sought to be raised in this Appeal is with regard to imposition of penalty under Section 271(1)(c) of the Income Tax Act. The Tribunal, after considering the factual aspect, recorded that even if certain disallowance is sustained, penalty cannot be levied automatically, Imposition is based on appreciation of evidence and the finding of fact is recorded in favour of the Appellant, with which no fault can be found. 2 3.Under these circumstances, no substantial question of law is involved. The Appeal is dismissed. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]