https://www.taxtmi.com/caselaws?id=15909 The High Court held that the recital "including unearned increase payable to DDA, if any" in the order under section 269UD(1) of the Income-tax Act, 1961 was unjustified and ordered its deletion. The court also directed the appropriate authority to pay interest at 9% per annum on the amount due to the petitioner, citing Supreme Court decisions supporting the claim for interest. The judgment primarily focused on the challenge to the specific order under section 269UD(1) and emphasized the need for orders to be based on relevant material and after affording parties a fair hearing. en-us Fri, 27 Nov 1998 00:00:00 +0530 Sat, 29 Aug 2009 17:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15909 The High Court held that the recital "including unearned increase payable to DDA, if any" in the order under section 269UD(1) of the Income-tax Act, 1961 was unjustified and ordered its deletion. The court also directed the appropriate authority to pay interest at 9% per annum on the amount due to the petitioner, citing Supreme Court decisions supporting the claim for interest. The judgment primarily focused on the challenge to the specific order under section 269UD(1) and emphasized the need for orders to be based on relevant material and after affording parties a fair hearing. Case-Laws Income Tax Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15909