Itxa/432/2009 Of Director Of Income Tax (International Taxation) Mumbai v. Enron Development Cotrporation Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.432 OF 2009 INCOME TAX APPEAL NO.432 OF 2009 Director of Income Tax (International Taxation) ..Appellant. V/s. Enron Development Corporation ..Respondent. Mr.Parag Vyas for appellant. None for respondent. CORAM : V.C.DAGA ANDJ.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2009. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2009. P.C. :- P.C. :- 1. Heard learned counsel for the revenue. The appeals seeks to raise the following question of law:- " Whether on the facts and in the circumstances of the case and in law the ITAT was justified in upholding the order of the Commissioner (Appeals) in deleting the levy of interest under section 234B of the Act ? " 2. The question of law sought to be raised in this appeal is covered by the Judgment of this Court in Income Tax Appeal No.1037 of 2008 [The Director of Income Tax V/s. M/s.NGC Network Asia LLC] decided on 14th January, 2009. In this view of the matter, the appeal is dismissed in limini with no order as to costs.