(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO.1297 OF 2004 The Commissioner of Income Tax..Appellant Vs. M/s.Punit Creations.............Respondent Mr.A.D. Kangoo i/b.Pankaj Kapoor for the Appellant. Mr.A.K. Jasani,for Respondent CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & A.A.SAYED A.A.SAYED A.A.SAYED,JJ. DATED: 23RD JULY,2007 DATED: 23RD JULY,2007 DATED: 23RD JULY,2007 P.C.: P.C.: P.C.: . We have perused the impugned order. The issue pertains to imposition of penalty. On the facts on record the learned Tribunal came to the conclusion that the default, if any, was technical and consequently dismissed the Appeal. In our opinion no question of law arises for this appeal to be admitted. Hence Appeal dismissed. Refund of Court Fees as per law. Certified copy expedited. (A.A. SAYED, J.) (A.A. SAYED, J.) (A.A. SAYED, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)