1 itxa6634-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6634 OF 2010 The Commissioner of Income Tax-2, Mumbai ..Appellant. V/s. Telco Dadajee Dhackjee Ltd. (Now merged with Tata Motors Ltd.) ..Respondent. Mr. Vimal Gupta for the appellant. Mr. Ajit Shah with Shrihri M. Iyer for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 16TH AUGUST, 2011 P.C. :- 1. Whether the ITAT was justified in deleting the penalty levied under Section 271(1)(c) of the Income Tax Act, 1961, is the question raised in this appeal. 2. Admittedly, the quantum addition made by the assessing officer has been deleted by a majority decision of the ITAT. There is nothing on record to show that the revenue has challenged the decision of ITAT deleting the quantum addition. In these circumstances, the deletion of the penalty levied under Section 271(1)(c) of the Act cannot be faulted. The appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)