Pr. Commissioner Of Income-Tax-I v. M/S Tifco Holdings Ltd
High Court
12 Feb 2019 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Pr. Commissioner Of Income-Tax-I v. M/S Tifco Holdings Ltd
Date of order
12 Feb 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income-Tax-I v. M/S Tifco Holdings Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: 3.In view of the above, no question of law arises.Income tax appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
Ladda
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL No. 1717 of 2016.
Pr. Commissioner of Income-tax-I
..Appellant.
Vs
M/s TIFCO Holdings Ltd...Respondent.
Mr. Suresh Kumar for the Appellant.
Mr. Janmay Phadke I/by Jitendra Singh for the Respondent.
CORAM : AKIL KURESHI & B. P. COLABAWALLA, JJ.
DATED :- 12TH FEBRUARY, 2019.
P.C.:
1.The revenue is in appeal against the judgment of theIncome-tax Appellate Tribunal raising the following question forour consideration:-
Whether on the facts and in the circumstances ofthe case and in law, the ITAT erred in directing to grant
1 Of 2
interest under Section 244A of the Income Tax Act, 1961on refund arising out of self-assessment tax paid by theRespondent?
2.Undisputedly, the issue is covered by judgment of this
Court in the case of Principal Commissioner of Income-tax v.Bank of India [2018] 100 Taxmann.com 106 (SC) and in thecase of Stock Holding Corporation of India Ltd. v. N.C., Tewari,CIT [2015] 373 ITR 282.
3.In view of the above, no question of law arises.Income tax appeal is dismissed. No order as to costs.
(B.P. COLABAWALLA, J.)
(AKIL KURESHI, J)
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