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Delhi HC Directs Fresh Order on Section 244(1A) Interest on Income Tax refund Within 3 Months
Case Law Details
- Case Name
- Mitsui Engineegin & Ship. C Vs ADIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Mitsui Engineegin & Ship. C Vs ADIT (Delhi High Court)
The writ petition challenged the order dated 20.01.2005 passed by the Director of Income Tax, International Taxation, New Delhi, whereby the petitioner’s application under Section 154 of the Income Tax Act, 1961 seeking additional interest under Section 244(1A) was dismissed.
The petitioner submitted that the impugned order rejecting the claim for interest was based on the judgment of the Bombay High Court in Sandvik Asia Ltd v. Commissioner of Income Tax-1 (2004) 267 ITR 78 (Bom). It was contended that the said judgment had subseque...
