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2018 (9) TMI 290 - ITAT DELHILevying interest under section 234D - calculation of the tax payable by the assessee - including an amount towards refund already paid - Held that:- As the Assessee submitted that the amount of refund have been wrongly added as no refund was actually received by the assessee and it would require verification at the end of the A.O. It is also submitted that it would have impact on calculation of interest under section 234D - D.R. did not have objection for verification of the same at the level of the A.O. In view of the above, we set aside the Order of the A.O. and restore the matter in issue on Ground Nos. 3 and 4 above to the file of A.O. with a direction to verify the claim of assessee - Decided in favour of assessee for statistical purposes.
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