2014 (4) TMI 236

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..... nd section 234D came into operation on and from June 1, 2003, prior to the completion of the regular assessment, the assessee was liable to pay interest on the excess refund amount received as contemplated under section 234D of the Income-tax Act – Decided in favour of Revenue. - - - - - Dated:- 23-7-2013 - CHITRA VENKATARAMAN MRS. AND VASUKI MS. K. B. K., JJ JUDGEMENT Mrs. Chitra Ven .....

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..... ssessment was completed on March 28, 2005. Learned standing counsel brought to our attention the decision of this court reported in CIT v. Infrastructure Development Finance Co. Ltd. [2012] 340 ITR 580 (Mad), in favour of the Revenue. Since the regular assessment in the reported decision was completed on March 30, 2004, and section 234D came into operation on and from June 1, 2003, prior to the co .....

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