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TMI Blog2013 (10) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... nd explanation does not give a different meaning at all. Any amount due to the assessee under the Act mentioned in section 244(1) clearly takes in all forms of refund, either self assessed tax or tax paid as per notice under Section 156 of the Act – Decided against the Revenue. - WA. No. 817 of 2010 - - - Dated:- 8-10-2013 - CJ Dr. Manjula Chellur And A. M. Shaffique,JJ. JUDGMENT Shaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee had paid a sum of Rs.13,94,620/-. An additional amount of Rs.4,34,349/- was raised based on Ext.P1 assessment order. The same was collected on 16.08.1993. After a series of appeals preferred by the petitioner the assessment was revised to give effect to the order dated 30.01.2002 of the ITAT thus setting off the loss determined for the earlier year. An order was passed by the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt.P3 the petitioner preferred a revision and the 2nd respondent rejected the same as per Ext.P4 order. The petitioner had filed the writ petition seeking a declaration that he is entitled to get interest under Section 244A (1) of the Act on the balance refund amount of Rs.5,06,320/- and for a direction to the respondents to pay the interest on the said amount. 3. The learned Single Judge found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Section 244A (1) (b) and explanation reads as under: "244A. (1) Where refund of any amount becomes due to the assessee under this Act, he shall, subject to the provisions of this section, be entitled to receive, in addition to the said amount, simple interest thereon calculated in the following manner, namely:- (a) ....... (b) in any other case, such interest shall be calculated at the ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the assessee under the Act mentioned in section 244(1) clearly takes in all forms of refund, either self assessed tax or tax paid as per notice under Section 156 of the Act. As far as the explanation is concerned it only indicates the date on which the interest is liable to paid. That being the position, we do not think that there is any illegality or perversity in the judgment of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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