1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1290 OF 2009 AND INCOME TAX APPEAL (L) NO.1291 OF 2009 The Commissioner of Income Tax – 18, Mumbai ..Appellant. Versus M/s.Navbharat Builders ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. The question sought to be raised in these appeals revolve around deletion of penalty levied u/s. 271(1)(c) of the Income Tax Act. None of the authorities have recorded a finding that there was concealment of facts on the part of assessee. The tribunal has also considered other facts and circumstances and reached to the conclusion that levy of penalty was unjustified. 2. In this view of the matter, we do not find any fault with the view taken by the tribunal. The appeals are, therefore, dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)