interest-tax 19-09 Ladda IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTEREST TAX APPEAL No. 19 of 2009 WITH INTEREST TAX APPEAL No. 20 of 2009 WITH INTEREST TAX APPEAL No. 21 of 2009 The Commissioner of Income-tax -2 Mumbai ... Appellant. Versus M/s Union Bank of India ... Respondent. Mr Suresh Kumar for the appellant. Mr P.P. Tipnis i/by Consulta Juris for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 28th November,2011. P.C. :- 1. Counsel for the parties state that in view of the fact that the decision of the ITAT in the case of assessee has been subsequently not followed in the case of Gujarat Gas Financial Services Ltd vs. ACIT reported in [2008] 115 ITD 218 (AHD), the order of the ITAT dated 13th April, 2007 pertaining to the Interest Tax Appeal Nos.28, 29 and 93/MUM/2001 relating to AYs-1996-97, 1997-98 and 1998-99 be quashed and set aside and the matter be restored to the file of the ITAT for fresh consideration in accordance with law. Accordingly, the order dated 13th April, 2007, which is impugned in the present appeal, is interest-tax 19-09 Ladda quashed and set aside and the matter is restored to the file of the ITAT for fresh consideration in accordance with law. The appeals are disposed of accordingly. (A.R.Joshi,J) (J.P.Devadhar,J.)