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TMI Blog2019 (4) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Mr. Vikram Vijayaraghavan for Mr. Subharaya Aiyer Padmanabhan COMMON JUDGMENT DR.VINEET KOTHARI, J. The Revenue has filed these Appeals under Section 260-A of the Act raising the following substantial questions of law arising from the order of the learned Tribunal dated 06.02.2009 dismissing the Revenue's Appeals for the Assessment Years 1986-1987, 1989-1990 & 1990-1991 to 1994-1995:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. In the result, appeals of the Revenue stand dismissed." 3. The learned counsel for the Appellant/Revenue has submitted before us that the aforesaid view of Hon'ble Supreme Court in Sandvik Asia Limited., cited supra has since been reversed by the Hon'ble Supreme Court in a later decision in the case of CIT Vs. Gujarat Fluoro Chemicals (2013) 358 ITR 291 (SC) in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by an assessee from the Revenue and no other interest on such statutory interest." 4. In view of the very foundation of the order of the learned Tribunal, namely, the earlier Judgement of the Hon'ble Supreme Court in the case of Sandvik Asia Limited., having been taken away by the later decision of Hon'ble Supreme Court in the case of CIT Vs. Gujarat Fluoro Chemicals, we remit the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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