Supreme Court Upholds Interest on Refund Under Section 244A Despite Delay and Incorrect TDS Deduction The SC dismissed the SLP due to a 471-day unexplained delay and found no reason to interfere with the HC's order. The HC had directed the respondent to ...
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Supreme Court Upholds Interest on Refund Under Section 244A Despite Delay and Incorrect TDS Deduction
The SC dismissed the SLP due to a 471-day unexplained delay and found no reason to interfere with the HC's order. The HC had directed the respondent to grant interest on the refund from the date of TDS deposit until refund under section 244A, to be completed within 12 weeks. The issue involved incorrect TDS deduction under section 194C instead of 194A and delayed filing of return condoned under section 119(2)(b). The SC upheld the HC's directive and dismissed the petition on both delay and merits grounds, leaving any question of law open.
The Supreme Court dismissed the Special Leave Petition due to a "gross delay of 471 days" in its filing, which was not satisfactorily explained by the petitioner. Additionally, the Court found no compelling reason to interfere with the impugned High Court order on merits. Consequently, the petition was dismissed both on grounds of delay and merits. However, the Court expressly "kept open" any question of law that might arise. Pending applications were also disposed of.
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