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2016 (4) TMI 1080 - AT - Income TaxGrant of interest u/s.244A - Held that:- The assessee has legitimate right to claim interest on refund provided the assessee submits correct TDS certificate within the time and eligible for interest on refund. It is the duty of the assessee in case of manual certificate in form 16A to verify and submit to the Income Tax Department and rectify the defects at the earliest. Such delay shall not be a hindrance to the Department for granting refund. The provisions of section 244A(2) of the Act should be considered at the time of granting interest. The ld. Commissioner of Income Tax has examined the issue and called for the explanations and verified the provisions with the judicial decisions viz-a-viz explanations of the assessee and we are not inclined to interfere with the order of Commissioner of Income Tax in setting aside the rectification order of Assessing Officer for verification and examine on provisions applicable for granting interest. We, therefore do not interfere with the order of Commissioner of Income Tax and uphold the same. - Decided against assessee
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