hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 4047 OF 2008 NOTICE OF MOTION NO. 4047 OF 2008 NOTICE OF MOTION NO. 4047 OF 2008 WITH WITH WITH INCOME TAX APPEAL (L) NO. 2876 OF 2008 INCOME TAX APPEAL (L) NO. 2876 OF 2008 INCOME TAX APPEAL (L) NO. 2876 OF 2008 The Commissioner of Income Tax ... App The Commissioner of Income Tax ... App The Commissioner of Income Tax ... Appellant Versus DBS Bank Ltd. ... Respondent Mr. Parag Vyas for the Appellant. Mr. B.D. Damodar i/by Kanga & Co. for Respondent. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 20, 2009 DATED: JANUARY 20, 2009 DATED: JANUARY 20, 2009 P.C. P.C. P.C. . For the order tobe passed and for the cause shown, delay condoned in terms of Prayer Clause (a). Office to register the appeal. . Revenue has preferred the appeal on the following question : "Whether on the facts and in the circumstances of the case the the ITAT was justified in deleting the levy of Interest u/s 234B?" . Considering the finding in Para 10 of the order of the I.T.A.T. we do not propose to answer the issue and leave it open for consideration by the A.O. afresh. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)