Itxa/1070/2010 Of The Director Of Income Tax (International Taxation) v. M/S. Scientific Atlanta Inc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2866 OF 2009 The Director of Income Tax(International Taxation) ..Appellant. V/s. M/s. Scientific Atlanta Inc. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Prakash Shah i/b. PDS Legal for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 25TH JANUARY, 2010 P.C. :- 1.Office objections are waived. Registry is directed to register the appeal. 2.The following question has been formulated in the appeal by the revenue against the order of the ITAT dated 3[rd] July, 2009 pertaining the assessment year 1998-99 :- “ Whether on the facts and the circumstances of the case, the ITAT was justified in holding that when duty is cast on the payer to pay tax at source, on failure on the part of the payee, no interest u/s.234B can be imposed on the payee assessee ignoring the fact that it is the liability of the payee to pay advance tax even on the amount which had not been deducted at source under section 195 of the Income Tax Act, 1961 ? “ 2.Learned counsel appearing on behalf of the Revenue states before the Court that the question is covered against the Revenue by the judgment of the Division Bench of this Court Director of Income Tax(International Taxation) V/s. NGC Network Asia LLC reported in (2009) 222CTR 86 (Bom). In view of the statement, the appeal does not raise any substantial question of law and is dismissed. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)