PR. COMMISSIONER OF INCOME TAX, SHIMLA vs. MS SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO OPERATIVE SOCIETY LTD DARLAGHAT THROUGH PRESIDENT
ITA/5/2020HC Himachal Pradesh10 Sept 2020
Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA
For Appellant: Mr. Vinay Kuthiala, Sr. Advocate
Section 143Section 154Section 244Section 244A
TDS were issued in favour
of the assessee. However, interest under Section 244-A
of the Act was not paid in respect of some of the refunds,
while in the case of some other refunds, interest was
paid for a shorter period than what was claimed by the
assessee. It is averred in the appeal that the interest was
refused
