2010 (6) TMI 414

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....961 and the only question is the correctness of the order of the Tribunal directing th Assessing Officer to grant interest under section 244A   2. The relevant details are as follows :   3. The assessee had filed a return of income onNovember 28, 2000, for the assessment year 2000-01 and declared an income of Rs. 89.75 crores. OnMarch 14, 2002, the assessee filed a revised return o....

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....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 circumstances, the Tribunal is correct in holding that since the ben....