SC upholds interest on refund under Section 244A despite delay, rejects petitions citing procedure and merit issues The SC dismissed the Special Leave Petitions due to unexplained delay of over 370 days and lack of merit. The HC had allowed the petitions directing the ...
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SC upholds interest on refund under Section 244A despite delay, rejects petitions citing procedure and merit issues
The SC dismissed the Special Leave Petitions due to unexplained delay of over 370 days and lack of merit. The HC had allowed the petitions directing the respondent to pay interest on the refund claim from the date of TDS deposit to refund under section 244A of the Act, 1961, recognizing the delay in filing returns was condoned under section 119(2)(b), and that TDS was wrongly deducted under section 194C instead of 194A. The SC found no reason to interfere with the HC's order but rejected the petitions on procedural and substantive grounds.
The Supreme Court, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, dismissed the Special Leave Petitions due to a "gross delay of 371, 390 and 374 days respectively" in filing, which was "not satisfactorily explained by the petitioners." Additionally, the Court found "no good reason to interfere with the impugned orders passed by the High Court." Consequently, the petitions were dismissed both "on the ground of delay as well as merits," and all pending applications were disposed of.
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