The Commissioner Of Income Tax-3 v. M/S Bajaj Hindustan Ltd

vks IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.109 OF 2009 The Commissioner of Income Tax-3 ..Appellant -versus M/s Bajaj Hindustan Ltd. .. Respondent Mr.P.S.Sahadevan, for the appellantMr Vasant B.Patil, for respondent. CORAM: F.I.REBELLO & R.S.MOHITE, JJ.DATED: 18 th February,2009 P.C. 1. Revenue is in appeal on the followingquestion. “Whether on the facts and in thecircumstances of the case the Hon'bleTribunal was justified in law inconfirming the order of the Ld. CIT(A) indirecting that credit u/s 115JAA is to beequated with Advance Tax for the purposeof computing interest u/s 23B?” 2. In the order of Tribunal, we find that inthe order dated l4.7.2005, CIT(A), directed A.Oto give credit under section 115JAA for computing assessment of tax before levyinginterest under section 234B of the IT Act. Fromthe record it appears that this order was notchallenged by the Revenue. As AO had not compliedwith directions issued by CIT(A), CIT(A) byfurther order dated 19.1.2006 directed AO to actas per earlier order. The revenue came in appeal against second order without challenging theorder dated l4.7.2005.3. Considering the above, we are of the viewthat the question of law as raised would notarise from the order of ITAT. The appealaccordingly dismissed. (R.S.MOHITE, J) (F.I.REBELLO, J)