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2011 (7) TMI 582 - HC - Income TaxInterest on refund u/s 244A - date from which interest is payable on refund - return filed on 24-10-2002 - Held that:- In present case, assessee has paid tax on 29-6-2002, even before the date of filing of the returns. It is that amount which is ordered to be refunded as excess payment. Though the occasion to order for refund arose after the assessment order in which the payment of tax was adjusted towards the tax liability, the case does not fall under clause (a) or Explanation to clause (b). The said excess payment is to be refunded with interest from the date of payment of such tax, that is from 29-6-2002, till the date of refund - Decided in favor of the assessee
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