https://www.taxtmi.com/caselaws?id=780582 Where additions made in assessment were deleted in appeal, the corresponding demand ceased to survive and the tax paid against that demand became refundable as consequential relief. The pending directions for enquiry in other assessment years did not justify withholding the refund, especially after the time to pass an order giving effect to the appellate order had expired. With the connected reassessment notices also quashed, there was no surviving legal basis to defer payment. The assessee was therefore entitled to an order giving effect to the appellate order, refund of the tax paid, and interest on the refund under section 244A of the Income-tax Act, 1961. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 01 Nov 2025 08:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780582 Where additions made in assessment were deleted in appeal, the corresponding demand ceased to survive and the tax paid against that demand became refundable as consequential relief. The pending directions for enquiry in other assessment years did not justify withholding the refund, especially after the time to pass an order giving effect to the appellate order had expired. With the connected reassessment notices also quashed, there was no surviving legal basis to defer payment. The assessee was therefore entitled to an order giving effect to the appellate order, refund of the tax paid, and interest on the refund under section 244A of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780582