srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2115 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s Globe Accessories Pvt. Ltd. ..Respondent Mr. Yogesh Patki i/b P.S. Sahadevan for appellant. Mr. Atul K. Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 29th June, 2009 P.C. 1 Heard learned Counsel for the parties. Perused appeal. 2 The question relates to penalty under section 271 (1)(c) of the Income Tax Act, 1961 imposed for non-furnishing of material as per the statutory requirement for assessment. 3 During the course of hearing, we were taken to the order passed by the Tribunal. The Tribunal has also categorically recorded a finding of fact that, the penalty could not have been inflicted on the ground that computation u/s 115JA was not furnished, as was statutorily required. Tribunal has found that the disclosure by words was very much made, such disclosure by no means could not have been viewed as inferior compared to the disclosure by figures. The view taken by the Tribunal cannot be faulted. 4 Considering the factual aspect, which is based on the appreciation of evidence, we find no substantial question of law is involved in the present appeal. The appeal thus stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)