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2004 (4) TMI 38 - DELHI HIGH COURT1. Whether the assessee is entitled to interest under section 244(1A) in respect of interest payments under section 220(2)? - 2. Whether the assessee is entitled to interest under section 244(1A) in respect of interest already due under section 244(1A) on delayed payment of refund? - contention is raised by learned counsel for the petitioner that the assessee is also entitled to get interest under section 244(1A). It is required to be noted that after hearing the matter, learned counsel did not press this issue and, therefore, this petition is required to be allowed only to the aforesaid extent that is to say, that the assessee is entitled to interest under section 244(1A) in respect of the interest payments under section 220(2)
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