K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.70 OF 2009 The CIT-3, Mumbai )..Appellant Vs. M/s.Deepak Fertilisers and ) Petrochemicals Corporation Ltd., )..Respondents ---- Mr.Vimal Gupta with Mr.P.S.Sahadevan for the appellant. Mr.B.V.Jhaveri for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 25.3.2009. PC 1. The question of law which arises in this appeal is as under :- . "Whether on the facts and in the circumstances of the case the Tribunal was right in law in confirming the order of the Ld.CIT(A) in directing to delete interest u/s.234B & 234C of the Act ignoring the provisions contained in sub-section (4) of Sec.115JA of the IT Act" ? 2. A similar issue had came up for consideration before this Court in Snowcem India Ltd. Vs. Dy.Commissioner of Income-tax in Income Tax Appeal No.238 of 2006 decided on 5.1.2009. Considering the reasons given therein, there is no merit in the present appeal which is accordingly dismissed. (R.S.Mohite,J) (F.I.Rebello,J)