https://www.taxtmi.com/caselaws?id=16474 Where an income-tax assessment had become time-barred under section 153 of the Income-tax Act, 1961, and no demand had been raised, continued retention of deducted tax was treated as unjustified and the refundable portion was payable to the assessee. The Delhi High Court also held that statutory interest followed on the refund under section 244A. The writ petition was therefore allowed, with refund of the admitted TDS amount and interest. en-us Wed, 16 Sep 1998 00:00:00 +0530 Tue, 08 Sep 2009 10:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16474 Where an income-tax assessment had become time-barred under section 153 of the Income-tax Act, 1961, and no demand had been raised, continued retention of deducted tax was treated as unjustified and the refundable portion was payable to the assessee. The Delhi High Court also held that statutory interest followed on the refund under section 244A. The writ petition was therefore allowed, with refund of the admitted TDS amount and interest. Case-Laws Income Tax Wed, 16 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16474