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
1) of the Income Tax Act, (for short
‘the Act’). The further case of the appellant is that for
the assessment years 1996-97 to 1999-2000, certain
refunds arising out of excess 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
