MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI
In the result, the appeals of the assessee are allowed and the appeals of the revenue are dismissed
ITA 2553/DEL/2013[1999-00]Status: DisposedITAT Delhi31 Aug 2020AY 1999-00
Bench: Sh. Amit Shukladr. B. R. R. Kumar(E-Court Module) Ita No. 2553/Del/2013 : Asstt. Year : 1999-00 Maruti Suzuki India Ltd., Vs Commissioner Of Income Tax Plot No. 1, Nelson Mandela Road, (Appeals)-Ix, Income Tax Vasant Kunj, New Delhi-110070 Office, Laxmi Nagar, New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 2641/Del/2013 : Asstt. Year : 1999-00 Dcit, Vs Maruti Suzuki India Ltd., Circle-6(1), Plot No. 1, Nelson Mandela Road, New Delhi Vasant Kunj, New Delhi-110070 (Appellant) (Respondent) Pan No. Aaacm0829Q Ita No. 468/Del/2014 : Asstt. Year : 1994-95 Maruti Suzuki India Ltd., Vs Jcit(Osd), Plot No. 1, Nelson Mandela Road, Circle-6(1), Vasant Kunj, New Delhi-110070 New Delhi (Appellant) (Respondent) Pan No. Aaacm0829Q
For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Pramita M. Biswas, CIT DR
Section 143(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(3)Section 254
6
Rs. 7,200
months (1-5-1990-31-10-1990), i.e., @
Rs. 9% on 80,000
30. This example illustrates payment of interest on the refund from the date of payment of tax (01.05.1990) to the date of issue of refund. There is no dispute about this example and payment of interest on the tax paid post-assessment
