2019 (1) TMI 1281

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the respondent   P.C. 1. The Revenue is against the judgment of Income Tax Appellate Tribunal ("the Tribunal" for short) raising following question for our consideration : (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in directing the Assessing Officer to grant interest u/s 244A from 1st April itself, when the amount of refund b....