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of <h1>Supreme Court rules no interest on tax refund; assessee's claim denied.</h1> The Supreme Court dismissed the appeal, holding that the assessee is not entitled to claim interest on the refund under the Income-tax Act, 1961. No order ... Whether the assessee is entitled to claim interest on the refund which became due to him on the strength of the decision of this court - assessment in this case was completed long before the Income-tax Act, 1961, come into force - this case clearly comes within the scope of section 297(2)(i) of these Income-tax Act, 1961, and not under section 66(7) of the Indian Income-tax Act, 1922 - hence assessee plea is dismissed The Supreme Court held that the assessee is not entitled to claim interest on the refund as the case falls under the Income-tax Act, 1961. The appeal was dismissed with no order as to costs.
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