ITA 7/2011 BEFORE HON’BLE THE CHIEF JUSTICE MR MADAN B.LOKUR HON’BLE MR. JUSTICE K. MERUNO The appeal be registered. It is the admitted case of learned counsel for both parties that a commo n order was passed by the Income Tax Appellate Tribunal, Guwahati Bench, Guwahat i in ITA 137 and 138/Gau/2004. The common order pertains to the assessment years 1992-93 and 1993-94. In respect of the year 1992-93 the following substantial question of law was framed for consideration :- Whether, on the facts and in the circumstance of the case, the Tribunal was cor rect in law in holding that interest under sections 234B and 234C of the Income- Tax Act, 1961, cannot be charged on the ground that the direction to charge such interest is not mentioned in the assessment order though the same is charged as per tax calculation sheet forming part of the assessment order? The aforesaid question of law was answered in the negative, in favour of the Revenue and against the assessee in Commissioner of Income-Tax vs. Assam Mi neral Development Corporation Ltd, [(2010) 320 ITR 149(Gauhati] Since the facts of the case are identical, though for a different assess ment year, we frame the following substantial question of law for consideration :- Whether, on the facts and in the circumstance of the case, the Tribunal was cor rect in law in holding that interest under sections 234B and 234C of the Income- Tax Act, 1961, cannot be charged on the ground that the direction to charge such interest is not mentioned in the assessment order though the same is charged as per tax calculation sheet forming part of the assessment order? Following the judgment rendered by the Division Bench in Commissioner of Income-Tax vs. Assam Mineral Development Corporation Ltd, [(2010) 320 ITR 149(G auhati] we answer the question in the negative in favour of the Revenue and agai nst the assessee. The appeal is disposed of accordingly.