ACIT, CHENNAI vs. SHRI NACHIMUTHU PALANISWAMY, CHENNAI
The appeal stands dismissed
ITA 1032/CHNY/2022[2010-2011]Status: DisposedITAT Chennai16 May 2023AY 2010-2011
Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1032/Chny/2022 (िनधा*रण वष* / Assessment Year: 2010-11) Acit Shri Nachimuthu Palaniswamy, बनाम/ Central Circle-3(3), 82, Cathedral Road, Vs. Chennai. Gopalapuram, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adopp-9910-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri D. Hema Bhupal (Jcit)-Ld. Sr. Dr " थ"कीओरसे/Respondent By : Shri Y.Sridhar (Fca) -Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 16-05-2023 घोषणाकीतारीख /Date Of Pronouncement : 16-05-2023 आदेश / O R D E R
For Appellant: Shri D. Hema Bhupal (JCIT)-Ld. Sr. DRFor Respondent: Shri Y.Sridhar (FCA) -Ld. AR
Section 153ASection 154Section 244(1)(aa)Section 244A
1) or on regular assessment, because there is no proviso to s. 244A(l)(b) as provided under s. 244A(l)(a).
5.4. That apart, the law is well-settled that even for the refund of tax paid under s. 140A on self-assessment, the assessee is entitled to interest as held by this Court in CIT vs. Ashok Leyland
