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 Income Tax Appeal No. 1038 of 2000 The Commissioner of Income Tax, Mumbai .. Appellant V/s. M/s. K.E.C. International Ltd., Mumbai .. Respondent Dr. P. Daniel with Mr. G. Hariharan for the Appellant Mr. Nilesh Joshi with Mr. Suryakant B. Chaudhari i/b. M/s. Shaunak Satpute & Co. for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.H. BHATIA, JJ. J.H. BHATIA, JJ. J.H. BHATIA, JJ. DATED : 12.07.2005. DATED : 12.07.2005. DATED : 12.07.2005. P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant and the Respondent. In the above, the following substantial question of law is sought to be raised:- "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in confirming the order of C.I.T.(A) and directing the A.O. to allow interest under Sec. 214/244(1A) upto the date of adjustment as against upto the date of order giving effect to the C.I.T. (A)’s order allowed by the A.O.?" 2. We find no substantial question of law in the above as the provisions of law are explicitly clear, the Appeal stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.H. BHATIA, J.) (J.H. BHATIA, J.) (J.H. BHATIA, J.)