IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.783 of 1995 Hotel Chanakya (P) Ltd. through its Director Dr. Ajay Kumar Singh, son of late Tapeshwar Singh, resident of Boring Road, Patna, in the District of Patna ------ Petitioner. Versus 1. The Union of India 2. The Vice Chairman, Settlement Commission, Additional Bench, 16-B, Rowland Road, 5th Floor, Calcutta 3. Commissioner of Income Tax ---- Respondents. ------------- For the Petitioner: Mr. Ajay Kumar Rastogi,Advocate. For the Respondents: Mr. Harshwardhan Prasad, Sr.Standing Counsel, Mr. Rishi Raj Sinha, Jr.S.C. & Ms. Archana Sinha. ------- 8. 13.9.2010 Heard learned counsel for the parties. This writ petition is directed against the order dated 22.12.1993, passed by the Settlement Commission (IT & WT), Additional Bench, Calcutta , whereby interest has been imposed on the petitioner in terms of Section 139(8) read with Sections 234A, 234B and 234C of the Income Tax Act, 1961 (hereinafter referred to as the Act). It relates to the assessment years 1983-84, 1984-85, 1985-86, 1986-87 and 1987-88. Learned counsel for the petitioner fairly concedes that the issue is now covered by the judgment of a Division Bench of this Court dated 31.8.2010, in C.W.J.C. No.4152 of 1995 (Janki Sao Vrs. Union of India), wherein it has been held that the Settlement Commission has no option and is 2 bound in law to charge interest as per terms of section 139(8)(a) of the Act, subject to the exception not relevant in the present context. In that view of the matter, the writ petition is dismissed in terms of the judgment in Janki Sao (Supra). The writ petition is accordingly dismissed. In the facts and circumstances of the case, there shall be no order as to costs. Vinay/ ( S. K. Katriar,J. ) (Birendra Prasad Verma, J.)