Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1713 - HC - Income TaxClaim for refund of interest on the TDS - interest on the TDS deposited under section 201(1) and 201(1-A) of the Income Tax was not refunded and claiming refund of the interest which was deposited, once TDS has been refunded this writ petition has been file - HELD THAT:- Delay in deposit of TDS interest is liable to be paid in law which becomes non refundable. Be it as it may be the fact remains that the question of refund of interest to the petitioner in accordance to the law has to be decided and as respondent no.2, the competent authority has not taken any decision in this regard, we deem it appropriate to remand the matter back to respondent no.2 for considering the question of refund of the interest to the petitioner. Accordingly, we dispose of this petition in the following manner: On the petitioner's filing a certified copy of this order alongwith detailed claim for refund of interest on the TDS paid by the petitioner and deposited with the revenue by the respondent no.3 alongwith interest, respondent no.2 shall consider the claim of the petitioner, if required, hear the petitioner and respondent no.3 and thereafter pass appropriate order with regard to the claim made for, refund of the interest in accordance with law . The aforesaid exercise be completed and a final decision taken in accordance with law after hearing all concerned preferably within a period of 60 days from the date of receipt of certified copy of this order.
|