1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.743 OF 2009 The Director of Income tax ..Appellant. V/s. M/s. May & Baker Ltd. ..Respondent. Mr.Parag Vyas for appellant. Mr.J.D. Mistry i/b. Crawfard Bayley & Co. for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the appellant. None present for the respondent. The question of law sought to be raised in this appeal reads as under:- " Whether on the facts and in the circumstances of the case and in law the ITAT was justified in deleting penalty levied u/s.271 (1) (c) of the Act ? " 2. We are taken through the order of the Tribunal that there is no finding that concealment was done by the assessee. In this view of the matter, the view taken by the Tribunal cannot be faulted. No substantial question 2 of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. 3. However, learned counsel for the assessee undertakes to file the Vakalatnama. The undertaken is taken on record. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)