1 itxa219-10+2 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.219 OF 2010 The Commissioner of Income Tax, Central-III, Mumbai. ..Appellant. V/s. J.M. Baxi & Co. ..Respondent. INCOME TAX APPEAL NO.245 OF 2010 The Commissioner of Income Tax, Central-III, Mumbai. ..Appellant. V/s. M/s. German Express Shipping Agency (I) P. Ltd. ..Respondent. INCOME TAX APPEAL NO.4282 OF 2009 The Commissioner of Income Tax, Central-III, Mumbai. ..Appellant. V/s. M/s. Arya Offshore Services Pvt. Ltd. ..Respondent. Mr. B.M. Chatterjee with Mrs. Padma Divakar for the appellant. Mr. Y.P. Trivedi, senior Advocate with Usha Dalal for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 29TH MARCH, 2011 2 itxa219-10+2 P.C. :- 1. Whether the ITAT was justified in deleting the interest levied under Section 158 BFA(1) of the Income Tax, 1961 by the assessing officer by invoking the provisions of Section 154 of the Income Tax Act, 1961, is the question raised in these appeals. The finding of fact recorded by the tribunal is that the returns were filed by the assessees within the extended period of time granted by the assessing officer and, therefore, the interest was not leviable under Section 158 BFA(1) of the Income Tax Act, 1961. The decision of the Tribunal is based on the finding of fact, no substantial question of law arise in these appeals, All the appeals are dismissed with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)