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TMI Blog2019 (2) TMI 1589X X X X Extracts X X X X X X X X Extracts X X X X ..... 244A on the refund of the excess self assessment tax paid by it. This by following the decision of this Court in Stock Holding Corporation of India Ltd., v/s. N. C. Tewari, Commissioner of Income Tax & Others [2014 (11) TMI 899 - BOMBAY HIGH COURT] - No substantial question of law. Interest u/s 244A allowed on the self assessment tax refunded to the assessee - grievance of the Revenue that ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineering India Ltd. has been set aside by the Apex Court in Engineers India Ltd., v/s. CIT [2017 (7) TMI 873 - SUPREME COURT] - Decided against revenue - INCOME TAX APPEAL NO.1589 OF 2016 - - - Dated:- 5-2-2019 - AKIL KURESHI AND M.S. SANKLECHA, JJ. Mr. Suresh Kumar for the Appellant. Mr. Subhash Shetty for the Respondent. P.C.: 1. Revenue has filed this appeal against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at both the following questions of law, arise for our consideration: (a) Whether on the facts and in the circumstance of the case and in law, the Tribunal was justified in law in holding that interest u/s.244A is to be allowed on the self-assessment tax refunded to the assessee without appreciating the fact that self-assessment tax has been voluntarily paid by the assessee and not pursuant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income Tax (2015) 373 ITR 282/29 Taxman 512/53 taxmann.com 106 . (ii) In view of the above, question (a) does not give rise to any substantial question of law, thus not entertained. 4. Re. Question (b): (i) The grievance of the Revenue is that the impugned order of the Tribunal erred in ignoring the decision on Delhi High Court in CIT v/s. Engineers India Ltd., (2015) 373 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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