TMI Blog1977 (11) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... x case for the years of assessment 1956-57, 1957-58 and 1958-59 is whether the interest payable from September 28, 1964, to September 22, 1965, on the amount of tax that had to be refunded as a result of the decision of the Appellate Assistant Commissioner for the year of assessment 1956-57 and the interest payable on the tax amounts refundable as a result of the appellate decision for the years o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult of the amendment to section 244(1) of the Income-tax Act, it has been reduced to three months. That apart, the only question is whether interest is, to be allowed on the expiry of six months from the date of the Appellate Assistant Commissioner's order as far as this case is concerned. We shall now extract section 244(1) which is to the following effect : " Where a refund is due to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irecting the refund. The obligation imposed by the section on the Income-tax Officer is not to pass orders but to refund the amount of excess tax collected. Consistently with the provision in section 240, section 244 speaks of the order referred to in section 240 and, therefore, there is no point in trying to link the liability to interest on the basis of any order passed by the Income-tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of six months from the date of the order referred to in section 240. By adverting to the fact that the change from 4 per cent. to 6 per cent. was effected from April 1, 1965, the plain meaning conveyed by the wording of the section cannot be abrogated or nullified in order to give a different meaning than that given by the legislature. We have, therefore, to think on the basis of the wording of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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