2011 (6) TMI 874

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..... t the order dated 19.02.2010 of Commissioner of Income Tax (Appeals)-10, Mumbai and relates to the assessment year 2001-02. 2. In this case an adjournment application has been moved on behalf of the assessee. At the time of hearing, Ms. Aarti Sathe appeared and submitted that in this case Mr. Nishant Thakkar has been appointed as counsel of the Assessee, but since he is out of town and hence .....

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..... above ground(s) be set aside and that of the Assessing Officer restored. The Revenue was heard. 4. After considering the submissions of the Ld. DR and the relevant material on record, we find that the Ld. CIT(A) had decided the issue vide para 2.3.1 which is as under : 2.3.1 As regards ground No.6(c) is related to non granting of interest on self assessment tax paid on 29.06.200 .....

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..... a Chemical Works Ltd. Vs. Jt. CIT 29 DTR (Ahd) (TM) 76 (dated 17th July, 2009). In case of ACIT vs. Sandoz Ltd. (ITA 2863/M/05) (A.Y. 2000-01) (dtd.15.5.2006) Tribunal held that appellant is entitled to interest u/s.244A(1)(b) on self assessment tax. In ACIT v. Novartis India Ltd. (ITA No.4767/Mum/2005) (A.Y. 1999-00) (dtd. 16.08.2005), D- Bench Mumbai also held that in any other case would cert .....

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