1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.671 OF 2003 Chintamani Nagri Sahakari Pat Sanstha Limited .. Appellant. V/s. The Addl. Commissioner of Income-tax, Range-3, Kolhapur .. Respondent. Mr.S.N. Inamdar for the appellant. Mr.R.V. Desai, senior counsel with Ms.S.V. Bharucha for the respondent. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 3RD NOVEMBER, 2004. DATED : 3RD NOVEMBER, 2004. DATED : 3RD NOVEMBER, 2004. P.C. : Heard Mr.S.N. Inamdar, the learned counsel for the appellant - assessee. 2. The Tribunal in the impugned order observed thus : ". After hearing both the sides and considering the material on record, I find that the facts and circumstances with respect to this penalty are similar to the penalty under Section 271D and since violation is there and the assessee has not been able to establish that he had any reasonable cause not to make the payment through crossed cheque/draft, therefore, penalty has rightly been held to be leviable in view of provisions contained in the Act and the decision taken by the Pune Bench as relied upon by the learned CIT(A), so action of the authorities below 2 is free from any infirmity and penalty is confirmed." 3. The consideration of the matter by the Tribunal does not suffer from any legal infirmity. The findings are concluded on facts. 4. No substantial question of law arises in this appeal. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)