Interest ordered for delayed refund – action recommended against officers concerned

High Court of Gujarat Gujarat Flourochemicals Ltd. vs Commissioner Of Income Tax And Ors. on 3 July, 2007 2008 300 ITR 328 Guj JUDGMENT J.M. Panchal, J. 1. By filing the instant petition under Articles 226 and 227 of the Constitution, the petitioner has prayed to set aside: (1) the order dated October 6, 1992 passed by the Commissioner of Income Tax, Baroda, by which the claim of interest on refund advanced by the petitioner was rejected as inadmissible under Sections 243(1)(b), 244(1A) and Section 214(2) of the Income Tax Act, 1961 (the Act for short); (2) the order dated January 18, 1993 ...