IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 3663 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Shell Inn International Pvt.Ltd. ... Respondent. Suresh Kumar for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3rd August 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of the appellant. 2. The question sought to be raised in this appeal relates to deletion of penalty under section 271(1) of the Income Tax Act. The Tribunal after having perused the record before it recorded finding of fact that there was no concealment on the part of the assessee, consequently, penalty should not have been inflicted merely because income was claimed under wrong head. No fault can be found with the view taken by the Tribunal. The appeal is without any substance. 3. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)