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The Tax Publishers2020 TaxPub(DT) 0700 (SC) : (2020) 268 TAXMAN 0318 INCOME TAX ACT, 1961
Section 261 Section 244A
Where the department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Bank of India [IT Appeal No. 1625 of 2016, dt. 23-1-2019] : 2020 TaxPub(DT) 699 (Bom-HC), whereby the High Court held that Tribunal had held that assessee was entitled to interest under section 244A on the refund of the excess self-assessment tax paid by it by following the decision of this court in Stock Holding Corporation of India Ltd. v. CIT & Ors. (2015) 373 ITR 282 (Bom) : 2015 TaxPub(DT) 372 (Bom-HC), the Supreme Court granted leave to department to appeal thereagainst and directed the Registry to list along with SLP(C) (Dy.) No. 29853/2018
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Appeal (Supreme Court) - Special leave petition - Interest on refund - Levy of--Interest on excess self-assessment tax
Department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Bank of India [IT Appeal No. 1625 of 2016, dt. 23-1-2019] : 2020 TaxPub(DT) 699 (Bom-HC), whereby the High Court held that Tribunal had held that assessee was entitled to interest under section 244A on the refund of the excess self-assessment tax paid by it by following the decision of this court in Stock Holding Corporation of India Ltd. v. CIT & Ors. (2015) 373 ITR 282 (Bom) : 2015 TaxPub(DT) 372 (Bom-HC). Held: The Supreme Court granted leave to department to appeal thereagainst and directed the Registry to list along with SLP(C) (Dy.) No. 29853/2018.
REFERRED :
FAVOUR : Leave granted
A.Y. :
IN THE SUPREME COURT OF INDIA
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