M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

249) ITR 527 (Delhi) had occasion to examine the earlier provisions of refund under Sections 240 and 244 of the Act and had observed as under:- ― Section 244 deals with interest on refund where no claim is needed. Sub-section (2), inter alia, provides that where a refund is due to the assessee, "in pursuance of an order referred

Commissioner of Income Tax, vs. Agricultural Market committee,

The appeals are dismissed

Bench: V.V.S.RAO,SANJAY KUMAR