:1: ASN ASN ASN IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.599 OF 2007 M/s. National Organic Chemical Industries Ltd. ...Appellant. Vs. The Income Tax officer, Range-7(1). ...Respondent. Ms. V.B. Patel for the Appellant. Mr. Suresh Kumar for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. The questions of law as framed by the revenue read as under. I. Whether on the facts and in the circumstances of the case the Tribunal was justified in disallowing the appellant’s claim of interest u/s. 244(1)(b) on the refund arising out of self assessment tax from the date of payment of self assessment tax? II. Whether on the facts and in the circumstances of the case, the Tribunal was justified in disregarding the view taken by the ITAT in appellant’s own case in the earlier years i.e. A.Y. 1995-96, 1996-97 wherein the Appellant’s claim of interest u/s. 244A(1)(b) :2: on the refund arising out of self assessment tax from the date of payment of self assessment tax was allowed by the ITAT? On the similar issue another bench of this court (D.K. D.K. D.K. Deshmukh Deshmukh Deshmukh and J.P. Devadhar JJ.) and J.P. Devadhar JJ.) and J.P. Devadhar JJ.) in Income Tax Appeal No.451 of 2008 decided the issue in favour of the assessee. In the light of that, questions of law as framed would not arise. Consequently, appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)