Judgment :- Challenge made in this Original petition is against levy of interest under Sections 139(8), 217 and 234A of the Income Tax act. Interest was levied for various assessment years in question. The main ground of attack is that sections 139(8), 271 and 234A of the Income Tax Act are confiscatory in nature and that the said levy is not compensatory interest for delayed payment of tax. Section 271 of the Income Tax Act was replaced by corresponding provisions of the Amended Act in 1989 by 234A, 234B and 234C. This question was considered by this court in A.M. Sainalabdeen Musaliar v Union of India and others (Vol. 242 2000 ITR 400) and it was held that Sections 234A, 234B and 234C are compensatory in character and are not unconstitutional. In view of the above facts, I do not find any merit in the contention raised by the petitioner. Accordingly, the same is dismissed.