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2018 (9) TMI 2054 - ITAT MUMBAIInterest u/s 244A - Revision u/s 263 - Refund granted first towards interest amount refundable and thereafter consider the balance against the tax amount refundable which will lead to excess grant of interest - whether CIT(A) was right in directing the AO to allow interest on refund arising on account of double taxation relief interest without appreciating the fact that the assessee is not entitled for refund out of credit for DTR and hence no interest u/s 244A is allowable - HELD THAT:- As this tribunal in for assessment year 1999-2000 has cancelled the order passed by the ld. Commissioner of Income Tax u/s. 263 [2017 (7) TMI 1402 - ITAT MUMBAI] - Since the ITAT has quashed the order of the ld. Commissioner of Income Tax, the order giving effect passed by the Assessing Officer in this regard does not survive. Hence, in our considered opinion, this appeal by the Revenue becomes infructuous. Both the counsel fairly agreed to this proposition. Appeal filed by the Revenue stands dismissed as infructuous.
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