Section 244A r.w. Explanation thereto does not exclude payment of interest on refund of self assessment tax

 HIGH COURT OF NEW DELHI, CIT Vs. Sutlej Industries Ltd. ITA No. 1204/2005 March 15, 2010 JUDGEMENT SIDDHARTH MRIDUL, J. 1. This appeal was admitted on the following substantial question of law: “Whether section 244(1)(b) read with explanation thereto excludes payment of interest on refund of self Assessment Tax?” 2. Since it is a pure question of law, the learned counsel for the parties advanced arguments finally. They wanted some time to file the written synopsis of their submissions as well, for which one week time was granted. 3. For answering the aforesaid qu...