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2018 (12) TMI 1340 - HC - Income TaxInterest u/s 244A - delay in the proceedings for granting the refund - TDS certificates were not furnished with the return of income - Held that:- As decided in assessee's own case UNION BANK OF INDIA AND OTHERS VERSUS DEPUTY COMMISSIONER OF INCOME TAX, LTU AND OTHERS [2015 (10) TMI 19 - ITAT MUMBAI] TDS certificates were submitted with the return of income - TDS certificate has been issued by Reserve Bank of India and various other Government agencies therefore any defect in the TDS certificate cannot be attributed to the assessee - the tax deducted at source by the deductors have been deposited to the credit of the Government, therefore assessee cannot be denied interest u/s. 244A of the Act when the tax was deducted and deposited in the exchequer in time, section 244A(2) is not attracted. Case of Larsen & Toubro (2010 (6) TMI 54 - BOMBAY HIGH COURT) to be followed. Direct the AO to allow the interest - Decided in favour of assessee.
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