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Statutory provisions of interest on refund cannot be altered via issue of CBDT circular
Case Law Details
- Case Name
- New Era High School Committee Vs ACIT (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- ITAT Pune
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New Era High School Committee Vs ACIT (ITAT Pune)
ITAT Pune held that the statutory provisions of interest on refund (section 244A of the Act) cannot be altered by issue of circular by CBDT to the extent they are beneficial to the taxpayer.
Facts-
The sole and substantive ground of appeal is directed against denial of interest on refund due u/s 244A of the Act from 1st April of AY where return was filed within extended time period in pursuance of CBDT order.
The limited issue under adjudication seeks to address the period from which interest u/s 244A is payable where ITR is filed within the ex...
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