TaxTMI 
TaxTMI 
2020 (1) TMI 694
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....ORDER The petitioner was allotted shares by his employer. Tax was demanded from the petitioner's employer on the ground that the employer failed to make Tax Deductions at Source (TDS). The issue was taken up by the employer in appeal. 2. The Income Tax Appellate Tribunal, Bangalore ultimately answered the issue in favour of the petitioner's employer holding that the petitioner's employer was not....
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....terest. 7. It is the case of the petitioner that the petitioner is entitled to interest under Section 244 A of the Income Tax Act, 1961. Therefore, the petitioner once again approached the 2nd respondent with a request to revise the order of assessment by rectifying the same for the assessment year 1999-2000. 8. On 3.7.2013, the petitioner sent representation and requested for interest on delaye....
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....ayed refund of tax. 12. The learned counsel further submits that the issues now covered by the decision of this Court rendered in W.P.No.2504 of 2010 in its order dated 12.3.2010. 13. Per contra, the learned counsel for the respondents reiterate that both the impugned orders are well reasoned and requires no interference. The learned counsel further submits that the decision of this Court rende....
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....the amount paid by the petitioner's employer alone has been refunded back without interest vide 1st mentioned impugned order of the 1st respondent dated 5.10.2012. There is however no discussion as to why the interest under Section 244 A of the Income Tax Act, 1961 was not payable to the petitioner. 17. The Honourable Supreme Court in Sandvik Asia Ltd versus Commissioner of Income Tax has ordered....