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TAXAP/2223/2009 1/ 1 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 2223 of 2009
=================================================
COMMISSIONER
OF INCOME TAX-III - Appellant(s)
Versus
NIRMA
CHEMICAL WORKS LTD - Opponent(s)
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Appearance
:
MR MR BHATT, SR,
ADV. with MRS
MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) :
1,
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CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
and
HONOURABLE
MS JUSTICE SONIA GOKANI
Date
: 23/03/2011
ORAL
ORDER
(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)
Counsel
for the Revenue submitted that the question of paying interest under
Section 244A of the Income Tax on the tax paid by the assessee on
self-assessment, part of which is ultimately to be refunded, has not
been decided by this Court. He, of course, pointed out that Karnataka
High Court in the case of Commissioner of Income-Tax vs. N.G.E.F.
Limited reported in 244 ITR 665 has decided this issue against the
Revenue. He further submitted that the issue is repetitive in nature
and arises in number of cases.
Issue
notice for final disposal returnable on 20.4.2011.
To
be heard with Tax Appeal No. 223 of 2009.
Counsel
for the assessee is permitted to place all orders of the Tribunal on
record, which shall also be served on the respondent.
Direct service permitted.
(Akil
Kureshi, J. )
(Ms.
Sonia Gokani, J. )
sudhir
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