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2013 (11) TMI 1441 - HC - Income TaxInterest on amount in P.D. account – Held that:- The amount adjusted was lying in P.D. Account of Commissioner of Income Tax (Appeals), Jaipur - There is statutory provisions that interest shall be payable on such amount then that cannot be ignored on the ground that it will cast an extra burden of the Government - There is nothing on record to suggest that the petitioner was responsible for unreasonable delay. On the other hand seizure of the money of the petitioner was held as illegal as such he was illegally harassed and his money was blocked for his no fault as such statutory liability for payment of interest of the Revenue cannot be absolved on the so called extra burden - The respondents are directed to pay the interest on the remaining amount u/s 244A of the Income Tax Act, 1961 to the petitioner – Decided in favour of petitioner.
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