1 vks IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.109 OF 2009 The Commissioner of Income Tax-3 ..Appellant -versus M/s Bajaj Hindustan Ltd. .. Respondent Mr.P.S.Sahadevan, for the appellant Mr Vasant B.Patil, for respondent. CORAM: F.I.REBELLO & R.S.MOHITE, JJ. DATED: 18 th February,2009 P.C. 1. Revenue is in appeal on the following question. “Whether on the facts and in the circumstances of the case the Hon'ble Tribunal was justified in law in confirming the order of the Ld. CIT(A) in directing that credit u/s 115JAA is to be equated with Advance Tax for the purpose of computing interest u/s 23B?” 2. In the order of Tribunal, we find that in the order dated l4.7.2005, CIT(A), directed A.O to give credit under section 115JAA for computing assessment of tax before levying interest under section 234B of the IT Act. From the record it appears that this order was not challenged by the Revenue. As AO had not complied with directions issued by CIT(A), CIT(A) by further order dated 19.1.2006 directed AO to act as per earlier order. The revenue came in appeal 2 against second order without challenging the order dated l4.7.2005. 3. Considering the above, we are of the view that the question of law as raised would not arise from the order of ITAT. The appeal accordingly dismissed. (R.S.MOHITE, J) (F.I.REBELLO, J)