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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Refunds claim along with interest accrued thereon u/s 244A - ...

Case Laws     Income Tax

January 30, 2021

Refunds claim along with interest accrued thereon u/s 244A - statutory alternate remedy - the Petitioner must only avail the remedy as provided for by the statute. The fact that we have a wide jurisdiction under Article 226 of the Constitution does not mean that we can disregard the substantive provisions of the statute and the mechanism provided thereunder. - HC

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