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2008 (8) TMI 508 - GUJARAT HIGH COURTRefund- the assessee had not received interest up to the date of issue of refund. The assessee, therefore, requested to issue the balance interest under section 244A for 10 months from January 1, 2001 to October 31, 2001 for the assessment years 1989-90 to 1992-93 and 1994-95. This claim was not accepted by the Assessing Officer. Commissioner of Income-tax (Appeals) and the Commissioner of Income-tax (Appeals) vide its order dated November 27, 2002, directed the Assessing Officer to give interest on interest withheld for the period claimed. Tribunal confirmed the order of the learned Commissioner of Income-tax (Appeals). held that- the Tribunal was justified in confirming the order passed by the Commissioner (Appeals) directing the Assessing Officer to grant interest withheld for the period claimed by the assessee. Thus dismiss the appeal.
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