2010 (6) TMI 54

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....ACHUD, J.) 1) The Revenue is in appeal under Section 260A of the Income Tax Act, 1961 and the only question is the correctness of the order of the Tribunal directing the Assessing Officer to grant interest under Section 244A. 2) The relevant details are as follows:- The assessee had filed a return of income on 28 November 2000 for assessment year 2001-01 and declared an income of Rs.89.75 crore....

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....rest is payable. In the present case, Section 244 A(2) is clearly not attracted. The proceeding resulting in the refund was not delayed for reasons attributable to the assessee. Though the TDS Certificates were not submitted with the return and were filed during the course of the assessment proceedings, the Tribunal has noted that the tax was in fact deducted at source at the right time. In the ci....