* 1 * IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL [LODG] NO. 2360 OF 2010 The Commissoner of Income Tax-III Pune ..... Appellant V/S. Samata Gramin Bigar Sheti Sahakari Pat Sanstha Limited .... Respondent * * * * Mr. Vimal Gupta, Advocate for the appellant. None for the respondent. CORAM :- J.P. DEVADHAR & SMT. R.P. SONDURBALDOTA, JJ. 30 June 2011. P.C. :- 1. Heard. 2. In the present case, the ITAT has deleted the penalty levied under Section 271D of the Income Tax Act, 1961 by relying upon the judgment of this Court in the case of CIT V/s. Bandhkam Khate Sevakanchi Sahakari Patsanstha Maryadit dated 18th March, 2009. No case is made out for taking contrary view. In this view of the matter, no fault can be found with the order of the Tribunal. Hence, the Appeal is dismissed. [SMT. R.P. SONDURBALDOTA, J] [J.P. DEVADHAR, J]