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2019 (9) TMI 1191 - AT - Income TaxInterest u/s. 244A on self assessment tax - Whether no interest u/s. 244A of the Act is allowable on the refund due to the assessee on the self-assessment tax? - whether assessee is liable to get refund on interest of self-assessment tax u/s. 244A of Income Tax Act is or not? - HELD THAT:- Section 244 is speaks about interest on refund wherein it is mentioned that “where refund of any amount become due to the assessee under this Act, he shall, subject to the provision of Section, be entitled to receive, in addition to said amount simple interest thereon As matters are squarely covered by the orders of the Hon’ble Supreme Court and Hon’ble different High Courts as well as Income Tax Act provisions are also in favour of assessee. In our considered opinion, ld. CIT(A) has passed reasoned order and same does not require any kind of interference at our end. Appeals filed by the Revenue are dismissed.
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