DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)
ITA/7/2020HC Rajasthan17 Mar 2021
Bench: SANGEET LODHA,RAMESHWAR VYAS
reassessment of such property
taxes was made, and the amount of tax to be levied and collected was determined
under sub-section (1). The proviso thereto required the Corporation to pay simple
interest, at the rate of six percent per annum, on the amount of excess liable to be
refunded under Sub-section (2), from the date of the decree
