2026 (8) TMI 1482

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.... Sheth i/b Mr. Atul K. Jasani. For the Respondents: Mr. Suresh Kumar.   P.C.: 1. By our order dated 14th July 2026, we had directed Respondent no. 1 to pass orders giving effect to the CIT(A)'s orders for Assessment Years 2014-15 to 2016-17 within a period of three weeks from the date of the said order being uploaded on the High Court website. We had also directed Respondent No. 1 to....

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....ave been passed on 5th August 2026. Mr. Mistri therefore states that our order has been substantially complied with as far as Assessment Years 2014-15, 2015-16 and 2016-17 are concerned, notwithstanding that payment has still not been made pursuant to the said orders. 3. The grievance that Mr. Mistri made was that the order of the CIT(A)'s for all these Assessment Years was passed on 19th Augus....

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..... 46,72,96,900/-. He submits that on this amount, and if there is a short grant of TDS, interest would be attracted under Section 244A(1) of the Act which is also not calculated in the computation. Mr. Mistri therefore submitted that the Assessing Officer ought to first calculate the interest due for each of these Assessment Years under Section 244A(1A) from 1st December 2025 till the date of paym....

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....re complied with by the Assessing Officer, by 25th August 2026. He shall thereafter immediately forward the same to the CPC to ensure that the payment is made by 31st August 2026. (c) In the event the payment is not made by 31st August 2026, interest will have to be paid even for the month of September 2026 as per Section 244A of the Act. (d) As far as Assessment Year 2009-10 is ....