{"id":269201,"date":"2005-11-10T00:00:00","date_gmt":"2005-11-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajasthan-state-electricity-vs-commissioner-of-income-tax-and-on-10-november-2005"},"modified":"2017-01-19T02:56:01","modified_gmt":"2017-01-18T21:26:01","slug":"rajasthan-state-electricity-vs-commissioner-of-income-tax-and-on-10-november-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajasthan-state-electricity-vs-commissioner-of-income-tax-and-on-10-november-2005","title":{"rendered":"Rajasthan State Electricity &#8230; vs Commissioner Of Income-Tax And &#8230; on 10 November, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Rajasthan High Court<\/div>\n<div class=\"doc_title\">Rajasthan State Electricity &#8230; vs Commissioner Of Income-Tax And &#8230; on 10 November, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: (2006) 202 CTR Raj 286, 2006 281 ITR 274 Raj<\/div>\n<div class=\"doc_bench\">Bench: Y Meena, K Sharma<\/div>\n<p id=\"p_1\">JUDGMENT<\/p>\n<p id=\"p_1\">1. The following questions are raised as questions of law by the appellant in this appeal :\n<\/p>\n<p id=\"p_2\">(i) Whether the expression &#8216;the date on which the refund is granted&#8217; in Clause (a) of Sub-section (1) of Section 244A, as was applicable in the relevant assessment year, in the facts and circumstances of the case, need to be construed to be the date of service of the refund order and the Tribunal acted contrary to law in modifying the order of the Commissioner of Income-tax (Appeals) ?\n<\/p>\n<p id=\"p_3\">(ii) Whether the belated despatch of refund order is against the legislative intendment as contemplated under <a href=\"\/doc\/689872\/\" id=\"a_1\">Section 244A<\/a> of the Income-tax Act, 1961, and entitles the assessee for interest on the refund amount under <a href=\"\/doc\/689872\/\" id=\"a_1\">Section 244A<\/a> and also on equitable consideration till the date of service of refund order ?\n<\/p>\n<p id=\"p_4\">2. The limited controversy in this appeal is whether the interest should be granted till the date of the despatch of the refund order or till the date when the order regarding payment of interest has been signed. The relevant provision is Clause (a) of Sub-section (1) of <a href=\"\/doc\/689872\/\" id=\"a_2\">Section 244A<\/a> of the Income-tax Act. For ready reference, that reads as under :\n<\/p>\n<p id=\"p_5\"> Where the refund is out of any tax collected at source under <a href=\"\/doc\/636127\/\" id=\"a_3\">Section 206C<\/a> or paid by way of advance tax or treated as paid under <a href=\"\/doc\/480388\/\" id=\"a_4\">Section 199<\/a>, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of two-third per cent, for every month or part of a month comprised in the period from the 1st day of April of the assessment year to the date on which the refund is granted.\n<\/p>\n<p id=\"p_6\">3. In Clause (a) the words have been used &#8220;refund is granted&#8221;. Refund is granted the moment the concerned officer has signed the order regarding payment of the interest under <a href=\"\/doc\/689872\/\" id=\"a_5\">Section 244A<\/a> of the Income-tax Act.\n<\/p>\n<p id=\"p_7\">4. We see no error in the order of the Tribunal.\n<\/p>\n<p id=\"p_8\">5. The appeal stands dismissed at admission stage.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rajasthan High Court Rajasthan State Electricity &#8230; vs Commissioner Of Income-Tax And &#8230; on 10 November, 2005 Equivalent citations: (2006) 202 CTR Raj 286, 2006 281 ITR 274 Raj Bench: Y Meena, K Sharma JUDGMENT 1. The following questions are raised as questions of law by the appellant in this appeal : (i) Whether the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,29],"tags":[],"class_list":["post-269201","post","type-post","status-publish","format-standard","hentry","category-high-court","category-rajasthan-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rajasthan State Electricity ... vs Commissioner Of Income-Tax And ... on 10 November, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/rajasthan-state-electricity-vs-commissioner-of-income-tax-and-on-10-november-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rajasthan State Electricity ... vs Commissioner Of Income-Tax And ... on 10 November, 2005 - Free Judgements of Supreme Court &amp; 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