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2018 (3) TMI 1023 - HC - Income TaxPayment of interest u/s 244A for the delay caused by the assessee for correcting the TDS certificates - review of judgment - Held that:- Evaluating the scope of Section 244A (2), which clearly indicates that if the proceedings resulting in the refund of delay for the reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable shall be excluded from the period for which interest is payable. Statue also indicates that, if any question arises as to the period to be excluded, it has to be decided by the Principal Chief Commissioner or the Chief Commissioner. Under what all circumstances can such an eventuality arise is a matter to be considered by a competent authority. Once the competent authority had taken such a decision, this Court, in a petition under Article 226 of the Constitution of India will not go into the merits of the contention, unless the decision is illegal or perverse. Each case has to be decided on its own facts. In CIT, Thiruvananthapuram v State Bank of Travancore (2014 (1) TMI 25 - KERALA HIGH COURT), the Division Bench was considering a case in which interest was directed to be paid by the Commissioner of Income Tax, which was confirmed by the Tribunal. The said case rests on its own facts. In the present case, the Commissioner of Income Tax had denied the grant of interest on specific grounds which had been indicated in the order itself and it was after arriving at a conclusion that such a power is vested with the Commissioner, that this Court had upheld the view expressed by the Commissioner. In the said circumstances, we do not think that the decision in CIT, Thiruvananthapuram v State Bank of Travancore (supra) is an authority to review the judgment.
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