1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2031 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Mangatram Arora Finance Ltd. ..Respondent. Mrs. Padma Divekar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 26TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. Appeal is taken up for admission at the instance of learned counsel for the revenue. 2. Perused the impugned order. The issue sought to be raised revolves around the question of cancellation of penalty imposed under section 271(1)(c) of the Income Tax Act,1961 as a result of quantum deletion. 3. Learned counsel for the revenue states that the department has not challenged the order deleting quantum additions. 4. Considering the observations made by the Tribunal in paragraph 9 of the impugned order and acceptance of quantum deletion by the Revenue, we do not see any substantial question of law warranting adjudication by this Court. 5. In the result, the appeal is dismissed in limini being devoid of any substance with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)