1 itxa4239.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 4239 OF 2010 Commissioner of Income Tax,Central-III, Mumbai ...Appellant. Vs. The Bank of Rajasthan Ltd. ..Respondent. None for the Appellant. Mr. P.J. Pardiwala, Sr. Counsel with Sudhakar G. Lakhani for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 15TH JULY, 2011. P.C. 1. Heard. None for the appellant. 2. The question raised in this appeal is whether the ITAT was justified in holding that the assessee was entitled to interest on interest awarded for delayed refund. 3. The Tribunal relying on the judgment of the Apex Court in the case of Sandvik Asia Ltd. Vs. CIT, reported in 280 ITR 643 (SC) has allowed the claim of the assessee. 2 itxa4239.10.sxw 3. In these circumstances, we see no reason to interfere with the decision of the Tribunal. Accordingly, appeal is dismissed with no order as to costs. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)