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2004 (1) TMI 45 - HC - Income TaxClaim for interest on interest - Interest under section 214(1) - Whether the assesses are entitled to be paid with the interest at the rate of 15 per cent. per annum on the total amount of refund, including the interest accrued thereon from the day such refund amount became due and payable till the date of actual payment, in terms of sections 214(1), 214(1A), and 244(1A) read with section 240 and section 244(1) - there is no scope for arriving at any conclusion about illegal or wrongful detention of the money of the petitioners by the Revenue Department – Thus question is answerd in negative – petition dismissed
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