Itxa/44/2011 Of The Commissioner Of Income Tax -10 Mumbai v. Ca Computer Assoociates India Pvt Ltd

itxa44-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.44 OF 2011 The Commissioner of Income Tax-10, Mumbai ..Appellant. V/s. CA Computer Associates India Pvt. Ltd. ..Respondent. Mr. Arvind Pinto for the appellant. Mr. Atul K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.DATED : 9TH OCTOBER, 2012 P.C. :- 1.The appeal was admitted on 3[rd] July, 2012 on the following question of law :- “ Whether on the facts and circumstances of the case and in law, the ITAT was justified in holding that interest u/s.234D is chargeable from A.Y. 2004-05 only and it could not be charged for earlier assessment years even though regular assessments for such earlier assessment are framed after 1[st] June, 2003 or refund is granted for those years after the said date ? ” 2. Counsel for the parties state that the aforesaid question is itxa44-11 covered in favour of the revenue by the decision of this Court in the case of CIT V/s. M/s. Indian Oil Corporation Ltd. [Income Tax Appeal No.2012 of 2011] decided on 12th September, 2012. In this view of the matter, the appeal is allowed by answering the question in favour of the revenue and against the assessee.No order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)