2014 (1) TMI 25

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....e Respondent : None JUDGEMENT:- PER: Manjula Chellur Heard learned Standing Counsel for the Revenue. The entire issue revolves around the issue whether the assessee was entitled for interest on the refund of the amount even with regard to the quantum or amount that was the subject of assessment proceedings so far as TDS amounts are concerned. According to the Department, the time taken....

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....iod of delay taken by the assessee for correcting the TDS certificates. This became the challenge before the Commissioner of Income Tax (Appeals) and CIT(Appeals) allowed the appeal. Therefore, the Revenue went before the Tribunal. 3. The Tribunal, at paragraph 7 of the order, has in detail reproduced the reasoning of the appellate authority and after hearing the parties, placing reliance on th....