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2016 (2) TMI 564 - AT - Income TaxInterest u/s 244A - Interest on refund where no claim is needed - Whether Commissioner (Appeals) erred in holding that delay in issue of refund was attributable to the assessee without considering the fact that application for rectification of mistake was filed on 17-12-2008. - Held that:- After going through the provisions of section 244 and 244A we are of the considered opinion that the appellant is entitled for simple interest on the excess tax paid, by whatever name called, such as TDS or Advance Tax or self assessment tax. Such interest is payable to the assessee after adjustment of taxes due, from the date from which the assessee claims it. - Decided in favour of assessee
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