- (1.) These review petitions are filed seeking review of order dated 13.07.2015 vide which special leave petitions filed by the Department were dismissed taking note of the fact that some other special leave petitions raising identical issue had been dismissed by this Court.
(2.) It is mentioned in the review petitions that notwithstanding dismissal of some special leave petitions on an earlier occasion, in some other special leave petitions show cause notices were still issued. It is also pointed out that while issuing the show cause notice this Court was conscious of the fact that some of the special leave petitions involving similar issue have been dismissed. However, what persuaded to the Court to issue notice was the reason that different High Courts have been taking different view and, therefore, while issuing show cause notice, it is recorded that in the aforesaid circumstance, it becomes necessary that legal position with regard to liability to pay interest in terms of Section 234B of the Income Tax Act,1961 is settled once for all.
(3.) Since aforesaid order was not brought to our notice earlier, we find that it gives good and sufficient ground to review our order dated 13.07.2015.;