2018 (4) TMI 1661

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....Tax Act, 1961 (the Act), challenges the order dated 22nd December, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order dated 22nd December, 2014 is in respect of Assessment Year 200304. 2 The Revenue insists that both the following questions of law, arise for our consideration: "(a) Whether on the facts and in the circumstance of the case and in law, the Tribunal ....

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....itled to interest under Section 244A of the Act on the refund of the excess self assessment tax paid by it. This by following the decision of this Court in Stock Holding Corporation of India Ltd., v/s. N. C. Tewari, Commissioner of Income Tax & Others 373 ITR 282. (ii) In view of the above, question (a) does not give rise to any substantial question of law, thus not entertained. 4 Re. Question ....