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2021 (4) TMI 397 - AT - Income TaxInterest under section 244A(1)(b) - Disallowance of the claim of interest on Assessment Year paid by the assessee - claim of interest was disallowed purely on the ground that the amendment to section 244A sub-section (a) & (aa) of the Act was made w.e.f. 01.06.2016 - HELD THAT:- Since the present appeal pertains to the Assessment Year 2013-14. Therefore, the amended provisions of section 244A of the Act could not be made applicable for the year under appeal. As relying on Punjab Chemical & Crop. Protection Ltd. [2014 (8) TMI 971 - PUNJAB & HARYANA HIGH COURT] we direct the Assessing Officer to allow the claim of interest on self-assessment tax as made by the assessee in accordance with law. Thus, grounds raised by the assessee are allowed.
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