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2002 (4) TMI 34 - HC - Income TaxRefund, Interest On Refund - "Whether, on the facts and in the circumstances of the case, the Income tax Appellate Tribunal had erred in not allowing interest under section 244 on the entire amount of refund irrespective of the fact that the information required by the Income-tax Officer for giving effect to the order of the Appellate Assistant Commissioner was furnished after the expiry of the period mentioned in the said section?" - we are of the opinion that the assessee has rightly been held to be not entitled to (interest on) the refund by the Income-tax Appellate Tribunal. - The answer to the question must be rendered in the negative, i.e., in favour of the Revenue and against the assessee.
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