1 itxa5280.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 5280 OF 2010 The Commissioner of Income Tax, Central-1, ...Appellant. Vs. M/s ABG Shipyard Ltd. ..Respondent Mr. Suresh Kumar with Padma Divakar for the Appellant. Ms. Aarti Sathe for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 2ND AUGUST, 2011. P.C. 1. Heard. 2. Admit on the following substantial question of law: "Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal, in law, was right in holding that interest u/s 234 B and 234 C is not leviable on the income computed u/s 115JB of the I.T. Act?" 2. Learned Counsel for the parties states that the said question is answered in favour of the Revenue and against the Assessee by the Apex 2 itxa5280.10.sxw court in the case of JCIT Vs. Rolta India Ltd., reported in (2011) 330 ITR 470 (SC). Accordingly the question raised in this appeal is answered in favour of the Revenue and against the Assess. Appeal is disposed of accordingly. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)