2016 (2) TMI 1239

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....Jha, Sr-DR Assessee(s) by:  Shri Tushar Hemani, AR ORDER All these appeals filed by the Revenue are directed against two separate orders of the Learned Commissioner of Income Tax (Appeals)-8, Ahmedabad, both dated 10.08.2015 for Assessment Years 2013-14 to201516 passed in case of Suzlon Gujarat Wind Park Ltd and for Assessment Year 2013-14 passed in case of Suzlon Energy Limited.&nbs....

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....bsp;     445311 2933/Ahd/2015 2015-16 26Q Q2 110616 2212 112828 2934/Ahd/2015 2013-14 27Q Q4 527186 68575 595761    Therefore, for the facility of reference, I take the lead case as ITA No. 2931/Ahd/2015 for AY 2013-14.   2. The Revenue has raised following grounds of appeal in ITA No.2931/Ahd/2015 for AY 2013-14:- &....

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....f the Assessing Officer may be restored to the above fact.    3. The only controversy before us is as to whether, for the purpose of levy of interest u/s 201(1A), the term 'month' could be given ordinary sense, i.e., "a period of 30 days" or whether it could be treated as "British Calendar Month" as per General Clauses Act.  The Assessing Officer worked out amount of interest u/s....

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....t u/s 201(1A) is compensatory in nature and thus gap of time between point of time when tax ought to have been deducted at sources vis-à-vis point of time when tax was actually deducted are to be seen and it is in this context that connotation of expression 'month' is to be examined."  In view of aforesaid decisions, we do not find any infirmity in the order of the CIT(A) which is here....