bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2260 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Gopal Rajgopalan ..Respondent Mr.Suresh Kumar for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 1ST JULY, 2009 P.C. Heard. Perused appeal. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence, the Tribunal has recorded a finding of fact. Apart from this since the quantum addition has been deleted, levy of penalty can not survive. In this view of the matter, appeal stand dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)