IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.112 OF 1999 INCOME TAX APPLICATION NO.112 OF 1999 INCOME TAX APPLICATION NO.112 OF 1999 The Commissioner of Income Tax ..Petitioner. V/s. Ramgopal O.Dujodwala (HUF) ..Respondent. WITH WITH WITH INCOME TAX APPLICATION NO.114 OF 1999 INCOME TAX APPLICATION NO.114 OF 1999 INCOME TAX APPLICATION NO.114 OF 1999 The Commissioner of Income Tax ..Petitioner. V/s. Omprakash Vineet Dujodwala (HUF) ..Respondent. Mr.P.S.Sahadevan for petitioner in both the applications. Ms.Beena Pillai i/b. D.M.Harish & Co. for respondent in both the applications. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. DATED : 6TH MARCH, 2007. P.C.:- P.C.:- P.C.:- The above applications were admitted on the following substantial question of law:- " Whether on the facts and in the circumstances of the case, the ITAT was right in law in deleting the penalty levied u/s.271(1) (c) of the I.T. Act, in each of the above cases " ? - = : 2 : = - 2. The above applications are pertaining to the assessment years 1979-80 and 1980-81. 3. Two Applications were disposed of pertaining to the Kamalkumar R. Dujodwala (HUF) and Ramgopal G. Dujodwala (HUF) being Income Tax Application Nos.111 of 1999 and No.113 of 1999 vide our order dated 5th March, 2007. 4. For the reasons stated in the said order, Rule stands discharged. 5. Both the applications stand disposed of. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)