bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTEREST TAX APPEAL (L) NO.2 OF 2007 The Commissioner of Income Tax ..Appellant Vs. M/s.Kotak Mahindra Capital Co.Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 1ST DECEMBER,2009 P.C. Heard. Perused appeal. Since the appeal is delayed by 592 days, the same is liable to be dismissed on the ground of delay. Even otherwise, the issue sought to be raised in the appeal is squarely covered by the judgment of this Court in the case of Interest Tax Appeal No. 399 of 2001 decided on 19 th April, 2004 in the case of CIT Vs. LIC. In this view of the matter, appeal stands dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)