Itxa/538/2009 Of Director Of Income Tax (International Taxation) Mumbai v. M/S. Bay Lines (Mauritius) 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.538 OF 2009 INCOME TAX APPEAL NO.538 OF 2009 INCOME TAX APPEAL NO.538 OF 2009 AND AND INCOME TAX APPEAL NO.539 OF 2009 INCOME TAX APPEAL NO.539 OF 2009 INCOME TAX APPEAL NO.539 OF 2009 The Director of Income Tax (International Taxation) ..Appellant. V/s. M/s.Bay Lines (Mauritius) ..Respondent. Mr.Parag Vyas for appellant. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA ANDJ.P.DEVADHAR, JJ. DATED : 24TH APRIL, 2009. J.P.DEVADHAR, JJ. DATED : 24TH APRIL, 2009. P.C. :- P.C. :- 1. Heard learned counsel for the revenue. The appeals seek to raise the following substantial question of law:- " Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in upholding action of CIT(A)’s in deleting levy of interest u/s. 234B of the Act ? " 2. Learned counsel for the revenue fairly states that the issue sought to be raised in these - = : 2 : = - appeals is answered by the Division Bench judgment of this Court in the case of The Director of Income Tax (International Taxation) V/s. M/S.NGC Network Asia LLC in Income Tax Appeal No.1037 of 2008 (unreported) vide order dated 14th January, 2009. In this view of the matter, no substantial question of law arise in these appeals. Both the appeals are, therefore, dismissed in limini with no order as to costs. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)