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ITAT Remands Interest Calculation on Income Tax Tax Refund to AO
Case Law Details
- Case Name
- Kapilaben Kanjibhai Patel Oral Specific Deferred Family Trust Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1982-83
- Courts
- All ITAT, ITAT Ahmedabad
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Kapilaben Kanjibhai Patel Oral Specific Deferred Family Trust Vs ITO (ITAT Ahmedabad)
The case of Kapilaben Kanjibhai Patel Oral Vs ITO centers around the calculation of interest on income tax refund. The appellant filed two separate appeals before ITAT Ahmedabad against the orders passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment years 1982-83 and 1983-84.
Analysis: The appellant filed a rectification application stating that certain mistakes were apparent on record regarding the grant of interest on the refund. The Assessing Officer passed an order under ...
