2016 (10) TMI 810

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..... ssessee has deposited higher amount of tax than returned tax accepted by Revenue, the question of levy of interest under Section 234-A would not arise. - Writ Tax No. 144 of 2013 - - - Dated:- 22-8-2016 - Hon'ble Sudhir Agarwal And Hon'ble Kaushal Jayendra Thaker, JJ. For the Petitioner : Rakesh Kumar Garg For the Respondent : C.S.C., I. T. , Shambhu Chopra ORDER 1. H .....

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..... espondents contended that amount seized cannot be treated to be tax deposited by assessee. In present case, admittedly return was filed belatedly and hence belated deposit of tax to interest demanded under aforesaid provision. He has also placed reliance in Karanvir Singh Gossal Vs. Commissioner of Income-tax and another, (2012) 349 ITR 692. 5. Despite repeated queries, learned Counsel for peti .....

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