2016 (7) TMI 526

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....eri And G. R. Udhwani, JJ. For the Appellant : Mrs Swati Soparkar, Advocate For the Respondent : Mr. K. M. Parikh JUDGMENT ( Per Honourable Mr. Justice KS Jhaveri ) All these appeals have been preferred by the appellants against the impugned orders of the Income-tax Appellate Tribunal, Ahmedabad, (hereinafter referred to as "the Tribunal") whereby the Tribunal has dismissed the appe....

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....enue preferred appeal before the Tribunal. In some appeals, the Commissioner of Income-tax (Appeals) dismissed the appeals against which the assessee carried the matter in appeals before the Tribunal. The Tribunal after hearing the parties, dismissed the appeals filed by the assessee and allowed the appeals preferred by the revenue. Therefore, the assessee is in appeal before us. 4. The learned....

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.... (SC), we are of the opinion that the Tribunal has rightly rejected the claim of the assessee. The Apex Court in the aforesaid judgement has held thus: "The Legislature inserted section 244A in the Incometax Act, 1961, with effect from April 1, 1989, which provides for interest on refunds under various contingencies. It is only that interest provided for under the statute which may be cla....