2013 (3) TMI 662

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..... rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; .....

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..... ovision. 2. On the facts and in the circumstances of the case and in law, the Ld.CIT(A) erred in directing the AO to deduct only the tax element from the refund generated earlier excluding the interest portion contrary to the intention of the legislation. This would lead to excess grant of interest to the tune of Rs. 1,98,42,960/-. 3. For these and other grounds that may be urged at the time of .....

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..... portion which lead to excess grant of interest to the tune of Rs. 1,92,42,460/-. On the other hand, the Ld.AR has relied on the order of the Ld.CIT(A). 5. We have heard both the parties and perused the material on record. It is pertinent to mention that ground no 1 is vague and also the DR has been unable to point out any infirmity in the order of the Ld.CIT(A). We hereby dismiss ground no 1 for .....

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