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TMI Blog2008 (8) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax (Appeals). held that- the Tribunal was justified in confirming the order passed by the Commissioner (Appeals) directing the Assessing Officer to grant interest withheld for the period claimed by the assessee. Thus dismiss the appeal. - 1957 to 1961 of 2006 - - - Dated:- 6-8-2008 - PUJ K. A. and BANKIM N. MEHTA JJ. Manish R. Bhatt for the appellant. Judgment: K. A. Puj J .- The Revenue has filed these five tax appeals under section 260A of the Income-tax Act, 1961 for the assessment year 1989-90 to 1992-93 and 1994-95 proposing to formulate the following substantial questions of law. "(A) Whether the Appellate Tribunal is right in law and on facts in dismissing the appeal filed by the Revenue without adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Being aggrieved by the said order the assessee preferred an appeal before the Commissioner of Income-tax (Appeals) and the Commissioner of Income-tax (Appeals) vide its order dated November 27, 2002, directed the Assessing Officer to give interest on interest withheld for the period claimed. Following the decision of this court in the case of D. J. Works v. Deputy CIT [1992] 195 ITR 227 the learned Commissioner of Income-tax (Appeals) observed that the interest was payable on refund arising due to appellate order. The interest was also determined and quantified by the order giving effect to the appellate order. Thus what was withheld included both the tax and the interest payable by the Government. The interest which was payable on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id issue in favour of the assessee. Question No. (A) formulated by this court is, therefore, answered in the affirmative, in favour of the assessee and against the Revenue. We have also taken the same view in other group matters. 8. So far as question No. (B) is concerned, the Tribunal has followed the decision of the hon'ble Supreme Court. Since the issue is concluded by the of the hon'ble Supreme Court, we decide the said issue regarding grant of interest on interest in favour of the assessee and against the Revenue. Question No. (B) is, therefore, answered in the affirmative and the Tribunal is right in confirming the order of the learned Commissioner of Income-tax (Appeals) directing the Assessing Officer to give interest on interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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