1 itxal259-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.259 OF 2011 The Commissioner of Income Tax – 3, Mumbai ..Appellant. Versus Sicom Limited, Mumbai ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Prakash Panjabi for the respondent. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 18th August, 2011. P.C. : 1. Objections waived. Admit on the following substantial question of law. “Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in deleting the levy of interest under Section 234B and 234C of the Income-tax Act on the amount of tax computed under Section 115JB of the Income-tax Act ?” 2. By consent of both the parties, taken up for final hearing. 3. Counsel for the parties state that the aforesaid question is answered in favour of the Revenue and against the assessee by the decision of the Apex Court in the case of JCIT V/s. Rolta India Limited reported in (2011) 313 ITR 470 (SC). Accordingly, the question raised in this appeal is answered in favour of the Revenue and against the assessee. The appeal is accordingly disposed off with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)