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2017 (8) TMI 237 - AT - Income TaxInterest on refunds u/s 244A - unpaid portion representing tax as well as interest - Held that:- The assessee is entitled for interest on unpaid interest and accordingly dismiss the grounds raised by the revenue in this regard. See Union Bank of India v. Asst. CIT [2016 (8) TMI 688 - ITAT MUMBAI] As decided in the assessee's own case for the very same assessment year 2002-03 had upheld the order of the learned Assessing Officer granting interest under section 244A of the Act. The subsequent rectification proceedings and the consequent appellate orders thereon have been reversed by the hon'ble Calcutta High Court in the assessee's own case. Hence the Revenue should not have any grievance in the impugned appeal before us as the learned Commissioner of Income-tax (Appeals) had addressed the entire issue in the same lines in which the hon'ble High Court had addressed the issue. In our considered opinion, if at all the Revenue is aggrieved against the order of the hon'ble Calcutta High Court [2015 (7) TMI 780 - CALCUTTA HIGH COURT ], they should have preferred a special leave petition before the hon'ble Supreme Court. We feel that the Revenue should not be aggrieved by preferring an appeal before us against the order of the learned Commissioner of Income-tax (Appeals) dated September 30, 2008. Hence the Revenue's appeal deserve to be dismissed on that count also.
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