2012 (8) TMI 978

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..... ligible to get interest on self assessment tax payment also. Therefore, in such circumstances and facts of the case, we find no infirmity in the order of the ld. CIT(A) who has rightly allowed the claim of the assessee. Thus the solitary ground of the Revenue is dismissed
ARUN MISHRA and NARENDRA KUMAR JAIN-I, JJ. R. B. Mathur, for the Appellant. Atul Saxena, for the Respondent. JUDGMENT 1 .....

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..... id in pursuance of assessment order and Tribunal order and was justified in directing the AO to allow interest u/s 244(1A) of the Act after considering self assessment tax paid by the assessee. Hon'ble Kamataka High Court has relied upon Hon'ble Supreme Court judgment in the case of Modi Ind. Ltd. v. CIT 216 ITR 759. Similar view has been taken by Hon'ble Madras High Court in the case .....

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..... udgments which are based upon Hon'ble Supreme Court judgment and considering clear position of Sec 244A(1)(b) of the Act, the assessee is eligible to get interest on self assessment tax payment also. Therefore, in such circumstances and facts of the case, we find no infirmity in the order of the ld. CIT(A) who has rightly allowed the claim of the assessee. Thus the solitary ground of the Reven .....

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