2011 (3) TMI 1685

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. N. Soparkar, Jaimn Gandhi, AR ORDER D. K. Tyagi (Judicial Member) This is Revenue's appeal against the order of Commissioner of Income-tax(Appeals)-XVI, Ahmedabad in appeal No.CIT(A)XVI/AC. Cir.10 /112/2006-07 dated-8-12-2008 for the assessment year 1993-94. 2. The Revenue has taken the following ground:- "1. The Ld. CIT(A) erred in law and on facts in granting interest u/s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssed by the Assessing Officer u/s.154 of the IT Act. There is direct judgment of Madras High Court on this issue in the case of Cholamndal Inv & Finance Co. Ltd. Reported in 294 ITR 438 (Mad). As per this judgment there is nothing in section 244A which says that interest u/s.244A would not be granted in respect of excess payment of self assessment tax. There is no judgment of any High Court or eve....