DCIT, Cir-3(3)(1), Mumbai vs. Sicom Limited, Mumbai City
In the result, the appeal filed by the revenue is dismissed
ITA 2034/MUM/2023[1999-2000]Status: DisposedITAT Mumbai16 Oct 2023AY 1999-2000
Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalita Nos. 2034 & 2035/Mum/2023 (A.Y:1999-2000 &1998-99) Dcit, Circle-3(3)(1), Vs. M/S Sicom Limited, Room No.609, Solitaire Corporate Aayakar Bhavan, Park, Building No.4, M.K. Road, Guru Nanak Marg, Mumbai-400020. Chakala, Midc S.O, Mumbai-400093. Pan/Gir No. : Aaacs5524J Appellant .. Respondent
Section 143(3)Section 21Section 244ASection 244A(1)
…such methodology was laied down in the Delhi High Court's decision in the case of ITPO vs CIT 361 ITR 646? 4. Whether on the facts and circumstances of the case, the Ld. CIT(A) is justified in not appreciating that in the decision in the case of ITPO vs CIT 361 ITR 66, the Hon'ble Delhi High Court had only held that if interest due was not granted along with refund earlier granted, that interest amount was eligible for interest u/s. 244A(1) while in the assessee's case, t is not that refund earlier due was granted without interest u/s. 244A(1)? 5. "Whether on the facts and in the circumstances of the case and…
