2016 (4) TMI 816

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..... r an intimation under Section 245 proposing to take steps, which steps have been taken thereafter, does or does not amount to an order? List this writ petition on 18.04.2016 - WP No. 1148 of 2006 - - - Dated:- 5-4-2016 - Debangsu Basak, J. For the Petitioner : Mr. S. Bagchi, Sr. Adv. and Mr. Gopal Ram Sharma, Adv For the Respondent : Md. Nizamuddin, Adv ORDER The Court : T .....

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..... mation was calculated under Section 244A(1)(b) which provision was wrongly applied as the assessee was entitled to interest under Section 244 of the said Act. The revision under Section 264 would have yielded a result in favour of the assessee to entitle the assessee to get interest calculated at the rate of 15% per annum simple whereas the interest awarded by application of the provision of Secti .....

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..... s in Tapan Kumar Mitra (supra) it was held that Explanation 1 under sub-section (7) applied to the said section and that under the explanation an order by the Authority declining to interfere was, for the purposes of the said section, deemed not to be an order prejudicial to the assessee. He thus submits, the petitioner cannot be said to have suffered any prejudice and hence did not have a cause t .....

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