TMI Blog2017 (7) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... en was that in such circumstances the assessee would be entitled to interest under Section 244A of the Income Tax Act on the refund of the self-assessment tax. The High Court further did not agree with the aforesaid view and made the following observation: “35. Having found the position of law as indicated above, we express, with respect, our inability to subscribe to, or follow, the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. K. Sikri And Ashok Bhushan, JJ. For the Petitioner : Mr. Somnath Shukla, Adv. Mr. Udit Jain, Adv. Ms. Ashwini Chandrasekaran, Adv. Mr. Harish Pandey, AOR For the Respondent : Mr. Maninder Singh, ASG Mr. Arijit Prasad, Adv. Ms. N. Annapoorani, Adv. Ms. Anil Katiyar, AOR ORDER Leave granted. We have heard the learned counsel for the parties. The issue pertains to grant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench of this court in the case of Commissioner of Income Tax v. Sutlej Industries Ltd. It is clear from the above that in the impugned judgment, the Bench has differed with the earlier view expressed by the Coordinate Bench. In the circumstances, the appropriate course of action was to refer the matter to the larger Bench and we fail to understand why it was not done. We are informed that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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