2017 (7) TMI 873

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..... : 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 of interest under Section 244A of the Income Tax Act which is decided by the High Court vide impugned judgment against the assessee. The impugned judgment of the High Court reveals that another judg .....

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..... ed 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 subsequently in the case of Sutlej Industries Ltd. V. Commissioner of Income Tax (ITA Nos. 493/2003 & 120/2004) pending before the High Court, the High Court has referred the matter to a larger Bench. In .....

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