2011 (1) TMI 1207

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.... ORDER Rajendra Singh, Accountant Member. - This appeal by the revenue is directed against the order dated 10.6.2009 of CIT(A) for the assessment year 2005-06. The only dispute raised in this appeal is regarding levy of interest under section 234B of the Income-tax Act. 2. Briefly stated the facts of the case are that the assessee for the relevant year had declared total income of Rs. 32,53,529....

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....for advance tax. The assessee placed reliance on the decision of the Special Bench of the Tribunal in case of Motorola Inc v. Dy. CIT [2005] ( 95 ITD 269 ) Delhi. CIT(A) was satisfied by the explanation given and deleted the levy of interest aggrieved by which the revenue is in appeal. 3. After hearing both the parties we find that the issue raised in this appeal is covered by the judgment of Hon....