Penalty deletion sustained where earlier quantum ruling governed the same issue and no substantial question of law arose.

Revenue's challenge to deletion of penalty failed because the Tribunal's deletion for Assessment Year 2006-07 had already been affirmed in the earlier appeal, and the quantum order was common to Assessment Years 2006-07 and 2007-08. On that basis, the Court held that no substantial question of law arose from the penalty issue for the year in question. The appeal was dismissed in favour of the assessee.

---

---

Issues: (i) Whether the Revenue's appeal against deletion of penalty for the relevant assessment year raised any substantial question of law.

Analysis: The penalty for Assessment Year 2006-07 had already been deleted by the Tribunal and that deletion was affirmed by the Court in the Revenue's earlier appeal. The quantum order was common to Assessment Years 2006-07 and 2007-08, so the same basis applied to the present year as well.

Conclusion: No substantial question of law arose. The appeal was dismissed, in favour of the assessee.

---