1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1109 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Awaita Properties Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. R.B. Bhujle with K.V. Bhujle for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- Heard learned counsel for the parties. The question sought to be raised in this appeal relates to the penalty under section 271(1) (c) consequent to the assessee’s failure to offer the income under the correct head of income. The Tribunal after considering the the factual aspects came to the conclusion that there is no concealment on the part of the assessee. This finding of fact is based on the material available on record and correct appreciation thereof. In this view of the matter, we find no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)