1985 (11) TMI 80

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and arising out of the consolidate order of the Tribunal dt. 8th May 1985 in ITA Nos. 2099 and 2010 (Cal) of 1983 to the Hon'ble High Court of Judicature at Calcutta: Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the interest under s. 214 of the IT Act, 1961 should be granted upto the date of refund instead of date of regular assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e case of Rayons Traders Pvt. vs. ITO Anr. (1980) 19 CTR (Mad) 204 : (1980) 126 ITR 135 (Mad) and National Agricultural Co-operative Marketing Federation of India Ltd. vs. Union of India Ors. (1981) 130 ITR 928 (Del). 4. After hearing the authorised representatives for the parties, we are of the opinion that no referable question of law arises in these reference applications. The provisions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X