ADCIT, THRISSUR vs. THE CATHOLIC SYRIAN BANK LTD,, TRICHUR
In the result, the assessee’s appeal stands allowed
ITA 635/COCH/2017[2007-08]Status: DisposedITAT Cochin02 Aug 2018AY 2007-08
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.635 /Coch/2017 Assessment Year : 2007-08 The Assistant Commissioner Of Vs. The Catholic Syrian Bank Ltd., Income-Tax, Circle-1(1), St. Mary’S College Road, Thrissur. Thrissur-680020. [Pan: Aabct 0024D]
Section 140ASection 143(1)(a)Section 244ASection 244A(1)
140A of the Act and observed as under:
I.T.A. No.635/C/2017
“In sub-section (1) to section 244A where refund of any amount becomes due to the assessee, it is stipulated that in addition to the refund the assessee shall be entitled to receive interest on the said refund under clause (a) to sub- section (1) of section 244A
