IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2035 OF 2008 CIT, Central-II )..Appellant V/s. M/s.Harsh Estate Pvt.Ltd., )..Respondents ---- Mr.P.S.Sahadevan for the appellant. Mr.A.K.Jasani for the respondents ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 10.2.2009. PC 1. Appeal has been preferred on the following question :- . Whether on the facts and the circumstances of the case, the ITAT was right in law in deleting the penalty u/s.271(1)(c) of I.T.Act solely on the ground that the relevant additions have been deleted in quantum appeal, even though the Department has not accepted the appellate orders deleting the said additions and thus deletion of additions has not reached finality ? 2. This appeal arose from Income-tax Appeal No.1446/Mum/2007. The penalty imposed was set aside and the quantum appeal has been allowed. We do not find any error of law in the order passed by the ITAT. Hence, question as framed would not arise. Consequently appeal stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J)