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Income- Tax Act, 1995
244A. 3[ Interest on refunds
(1) 4[ Where refund of any amount becomes ... date on which the refund is granted: Provided that no interest shall be payable if the amount of refund
Central Government Act
refund and requested respondent No.2 to grant interest on refund under
Sections ... determined.
However, respondent No.2, declined to grant interest on refund to the appellant. The
appellant filed a revision petition
Supreme Court of India
interest will
be reduced accordingly and the excess interest will be
refunded together with the amount of income tax refundable ... found refundable to the assessee.
The amount was refunded but interest was refused by the
Income Tax Officer as well
Supreme Court of India
notice and to direct the authorities to grant
refund along with-interest under Section ... prayer
has also been made to grant the refund along with interest from the
date of deposit of the refundable
Orissa High Court
portion of such amount which is refunded under this
Chapter, interest shall be payable only up to the date ... correct
determination, the assessee gets the benefit of refund with interest
immediately, where he makes a mistake on assessment
Gujarat High Court
Section 240
envisages refund of such amount, the interest refunded is also
entitled to interest under Section ... that the
assessee is entitled to interest on the interest refunded also....
The observations of Hon'ble Jurisdictional High Court
Income Tax Appellate Tribunal - Ahmedabad
excess interest paid, if any, shall be refunded. Interest under Section
217(1A) is char geable where the advance ... accordingly and the
excess amount paid is to be refunded. Interest under Section 220(2) is
chargeable, if the amount
Income Tax Appellate Tribunal - Bangalore
application of the profit and hence interest on refund on such income-tax
earned would also have connection with ... there was no material difference between the interest on refund of
income-tax arising due to excess deduction
Income Tax Appellate Tribunal - Mumbai
hand, submitted that
the assessee is entitled to interest on refund and the interest is part
of refund and when ... order under s. 154 of the Act granting refund without
interest is an appealable order either under
Madras High Court
hand, submitted that
the assessee is entitled to interest on refund and the interest is part
of refund and when ... order under s. 154 of the Act granting refund without
interest is an appealable order either under
Madras High Court
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