2001 (6) TMI 17 - GUJARAT HIGH COURT

Extract:
.......nterest on the amount of tax which had already been paid on the due date. Such a position, in our opinion, cannot be permitted. In view of the aforesaid reasons, we answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference is thus answered accordingly and is disposed of with no order as to costs.