1 FARAD CONTINUATION SHEET IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR. WRIT PETITION NO.3496 OF 1998. Dhanraj Harichand Khandelwal .vs. Commissioner of Income Tax,Vidarbha,Nagpur and ors. -------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's Orders or Court's or Judge's Orders directions and Registrar's orders. Mr.A.S.Jaiswal, Adv. for the respondents no. 1 and 2. Coram: ANOOP V. MOHTA and C. L. PANGARKAR J. Dated : 7th AUGUST, 2007. None for the petitioner again. The petitioner has challenged basically the assessment orders dated 3/1/1995 for the assessment year 1992-93 and 1993-94 to the extent of levy of interest under Section 234-A and 234-B of the Income Tax Act. The petitioner appealed against those assessment orders which have also attained the finality apart from fact on a basic foundation that the provisions are mandatory. 2 Having known that those issues are confirmed and attained the finality by the appellate authority under the Income Tax Act, there is no question to permit to raise the same challenge in this petition. In view of this, the petition is dismissed. JUDGE. JUDGE. chute