2016 (7) TMI 1335

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..... ssessee’s own case for various assessment years namely, 1991-92,1997-98,1999-2000,2007-08 and 2008-08 [2015 (2) TMI 152 - ITAT MUMBAI] wherein identical controversy has been adjudicated in favour of the assessee. The CIT(A) following the aforesaid precedents correctly upheld the plea of the assessee and directed the Assessing Officer to calculate the interest payable to the assessee under section .....

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..... ase and in law, the Ld. CIT(A) erred in holding that the interest portion of the refund issued earlier has to be ignored for the purpose of calculating interest under section. 244A of the Income Tax Act, 1961, payable to the assessee, on refund arising out of the order giving effect to other of appellate authority. 2. On the facts and circumstances of the case and in law, the Ld. CIT(A) err .....

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..... to be ignored for the purpose of calculating interest under section 244A of the Act, while determining the refund arising out of the order giving effect to the appellate order. 4. In appeal before CIT(A), assessee relied upon the order of the Tribunal in the assessee s own case for various assessment years namely, 1991-92,1997-98,1999-2000,2007-08 and 2008-08 decided vide ITA Nos. 5431 to 5435/ .....

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