The Income Tax Appellate Court dismissed the Revenue's appeal held by the Tribunal for failing to raise a substantial question of law, consistent with a prior order.
The appeal is dismissed. No order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
751-14-itxa=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 751 OF 2014
Commissioner of Income Tax, Central-IV, Mumbai .. Appellant v/s. JSW Steel Ltd. .. Respondent
Mr. Tejveer Singh for the appellant Mr. Atul Jasani for the respondent
CORAM : M.S. SANKLECHA & A.K. MENON, J.J. DATED : 5th DECEMBER, 2016.
P.C.
(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in directing the Assessing Officer to grant the interest u/s 244A without appreciating the fact that the self-assessment tax is not contemplated to be covered under clause (b) of Section 244A(1) and only the refund arising out of the payments made on account of post-assessment taxes are included in its scope?”
1 of 2
Uday S. Jagtap
751-14-itxa=.doc
(A.K. MENON, J.) (M.S. SANKLECHA, J.)
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Uday S. Jagtap
1 provisions across 1 enactments
Commissioner of Income Tax, Central-IV, Mumbai
JSW Steel Ltd.
M.S. Sanklecha
A.K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
