Where the assessee had computed book profits in accordance with the prevailing law and interest under section 234B was sought to be levied consequent to retrospective amendments made by the Finance Act, 2008 w.r.e.f. 1-4-2001, the Court held that identical questions had already been decided against the Revenue by at least three Co-ordinate Benches and such binding precedents were not even brought to the notice of the Court by the Revenue while seeking admission of the appeal. The contention of the Revenue that earlier judgments were “obtained” by suppression of material was strongly deprecated, the Court observing that such allegations against Co-ordinate Bench decisions are objectionable and cannot substitute proper legal challenge or distinction. The Court further held that a question not raised before the Tribunal nor framed in the memorandum of appeal cannot be urged in an appeal under section 260A. Emphasising the duty of fairness expected from the Revenue, the Court observed that binding precedents should not be suppressed or casually attacked and, following earlier decisions holding that no interest under section 234B is leviable where book profits were computed as per law then prevailing, dismissed the Revenue’s appeal. (AY. 2005-06).