Interest u/s 244A Not Applicable for TDS Deposited Under Wrong PAN

Surya Construction Vs Union of India And 6 Ors (Gauhati High Court) Gauhati High Court held that interest under section 244A of the Income Tax Act is payable in cases where department has delayed the payment of refunds. Since in the present case there was demand of TDS which was deposited in incorrect PAN interest provisions are not applicable. Facts- The petitioner is engaged in the business of construction and development works. The petitioner performed various contracts under the respondent No. 2. In respect to those works, though the petitioner had received the contractual amount after ded...