TMI Blog2010 (6) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... rest is payable. In the present case, Section 244 A(2) is clearly not attracted. The proceeding resulting in the refund was not delayed for reasons attributable to the assessee. Though the TDS Certificates were not submitted with the return and were filed during the course of the assessment proceedings, the Tribunal has noted that the tax was in fact deducted at source at the right time – interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under Section 143(2). The assessment order was passed on 31 March 2003 by which the Assessing Officer determined the income at Rs.97.09 crores under Section 115JA. TDS certificates amounting to Rs. 1,44,34,030/- were submitted during the course of the assessment proceedings. Interest has been allowed to the assessee under Section 244A from 1 April 2001 on the refund under the TDS Certificate, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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