1 ITXA1205.10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION KJ INCOME TAX APPEAL NO.1205 OF 2010 Commissioner of Income Tax-10 )..Appellant Vs. M/s.Victory Flask Co. P. Ltd., )..Respondents ---- Mr. Suresh Kumar for the appellant. Mr. A.K.Jasani for the respondents. ---- CORAM : J. P .DEVADHAR & MRS.MRIDULA BHATKAR,JJ DATE : 18/1/2011. PC 1 Heard. 2 Admit on the following question of law :- “Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal was correct in law in holding that the AO has erred in charging interest u/s 234B and 234C when tax liability of the assessee is determined u/s 115JB of the Act ? 3 Counsel on both sides state that the question raised in this 2 ITXA1205.10.sxw appeal is answered in favour of the Revenue by the decision of the Apex Court in the case of Jt.CIT Vs.Rolta India Ltd., in Civil Appeal No.135 of 2011 decided on 7.1.2011. In this view of the matter, appeal is allowed by answering the question in the negative i.e in favour of the Revenue and against the assessee. Appeal is disposed off with no order as to costs. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)