2011 (7) TMI 808

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..... aggrieved by the order passed by the Income Tax Appellate Tribunal, Bangalore Bench 'B' in ITA No. 1416/Bang/2003 dated 15-9-2005. 2. This appeal was admitted on 26-7-2007 to consider the substantial question of law framed in ITA No.800/2006. We find that ITA No.800/2006 was dismissed at the stage of admission on 31-1-2011 and is not connected with this case. Therefore, this appeal is de .....

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..... he above said substantial questions of law have been answered in favour of the Revenue by the Hon'ble Supreme Court in Joint CIT v. Rolta India Ltd. [2011] 330 ITR 470/196 Taxman 594/9 taxmann.com 36 wherein after considering the provisions of sections 115J, 115JA and 234B & 234C of the Act, the Hon'ble Supreme Court has held that in view of the specific provisions under sections 115JA and .....

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..... , in view of the decision of the Hon'ble Supreme Court in Rolta India Ltd.'s case (supra) we hold that in view of the admitted facts of the case that assessment was made under sections 115J and 115JA of the Act and no advance tax has been deducted, the provisions of sections 234B and 234C would be applicable. Therefore, the order of the Tribunal cannot be sustained. Accordingly, both the s .....

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