(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4172 OF 2007 WITH INCOME TAX APPEAL LODGING NO.1923 OF 2007 The Commissioner of Income Tax...Appellant Vs. M/s.Supreme Vinyil Films Ltd..Respondent Mr.A.D. Kango and Mr. P.S. Sahadevan, for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 27TH FEBRUARY,2008 DATED: 27TH FEBRUARY,2008 DATED: 27TH FEBRUARY,2008 P.C.: P.C.: P.C.: . There is a delay of 621 days. 2. The question of law as framed is as under:- Whether on the facts and in the circumstances of the case and in law, Hon’ble Tribunal is right in allowing the deduction of interest even though it does not pertain to the relevant assessment year.?" The Appeal was preferred by the assessee on various grounds before the Tribunal. The learned Tribunal relied upon the Judgment of this Court in CIT vs. CIT vs. CIT vs. Kirloskar Tractors Limited, 231 ITR 849 Kirloskar Tractors Limited, 231 ITR 849 Kirloskar Tractors Limited, 231 ITR 849. (-2-) 3. Considering the above in our opinion the question of law as framed would not arise and consequently the Notice of Motion and Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)