2008 (7) TMI 1030

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..... . Kumar, Sr. Adv. For M/s King & Patridge JUDGEMENT This appeal is by the revenue challenging the findings of the order passed by the Commissioner of Income Tax (Appeals), Bangalore in ITA No. 36/DCSR-/CIT(A) II/1993-94, which order has been confirmed by the Income Tax Appellate Tribunal, Bangalore Bench in ITA No. 563/Bang/1995 dated 6th May 2003. 2. The short question that arises for reconsid .....

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..... /- was actually paid by the assessee. Being aggrieved by the order of assessment, the assessee failed an appeal before the Commissioner of Income Tax (Appeals). The appeal filed by the assessee was allowed by the Commissioner of Income Tax (Appeals) substantially and a substantial relief was given to the assessee, due to which the revenue had to refund the excess tax collected. On 10.9.1993 the as .....

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..... before the Commissioner of Income Tax (Appeals) which appeal came to be allowed on 30th January 1995 by holding that when once the assessment is completed and department has found that the assessee is entitled for refund of the excess tax collected from the Department, the assessee is entitled to claim interest. This order was questioned by the revenue by filing an appeal before the Income Tax ap .....

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