TMI Blog2009 (12) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... 94, the amount paid by the assessee towards TDS was ₹ 45,73,528/-. The Tax paid after Original Assessment was ₹ 1,71,00,320/-. The total of TDS amounting to ₹ 45,73,528/- plus Tax paid after Original Assessment of ₹ 1,71,00,320/- stood at ₹ 2,16,73,848/-. In other words, the total tax paid had two components, viz., TDS + Tax paid after Original Assessment. The respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erma, JJ. For Appelant - B. Bhattacharya. For Respondent - Ajay Vohra, Ms. Kavita and Sandeep S, Karha. JUDGEMENT 1. Mr. Ajay Vohra, learned counsel, appears for the respondent-assessee. 2. Delay condoned in S.L.P.(C) No...CC 10437/2009. 3. Leave granted. 4. In income tax matters, it is well settled that if the question is not properly framed, then, at times, confusion arises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax paid after Original Assessment of Rs.1,71,00,320/- stood at Rs.2,16,73,848/-. In other words, the total tax paid had two components, viz., TDS + Tax paid after Original Assessment. The respondent was entitled to the refund of Rs.2,16,73,848/- (consisting of Rs.1,71,00,320/- and Rs.45,73,528/- which payment was made after 57 months and which is the only item in dispute). 7. The assessee cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest which accrued to the respondent for not refunding Rs.45,73,528/- for 57 months. We see no merit in this argument. The interest component will partake of the character of the "amount due" under Section 244A. It becomes an integral part of Rs.45,73,528/- which is not paid for 57 months after the said amount became due and payable. As can be seen from the facts narrated above, this is the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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