Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2013 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 420 - ALLAHABAD HIGH COURTEntitlement to receive interest u/s 244(1A) - Held that:- The tax was refunded in pursuance of the order passed by the Settlement Commission - As per section 244(1A) - Any order of assessment or penalty and such amount or any part thereof having been found in appeal or other proceeding under this Act" - The words "other proceeding" are comprehensive enough to encompass the proceedings before Settlement Commission and consequent direction issued thereon - Decided against Revenue.
|