HINDUSTAN ZINC LTD. VS A.C.I.T.CIRCLE-2,UDAIPUR
- न्यायालय
- Rajasthan High Court
- पीठ
- Jodhpur
- तारीख
- 18 अप्रैल 2026
- उद्धरण / मामला संख्या
- ITA / 141 / 2011
सार
Whether the assessee’s claim for Section 244A interest on the refund arising from the set-off of ₹5.53 crores was legally tenable despite the ITAT’s earlier direction under KVSS. HELD- Section 244A mandates interest where refund is due, but the ITAT’s unchallenged direction denying interest to the extent covered by KVSS had attained finality. The CIT (A)’s contrary direction was illegal and without jurisdiction. Appeal dismissed. All pending applications also stand disposed of.
विवरण न्यायालय या डेटासेट के प्रकाशन के अनुसार है। इस फ़ैसले पर भरोसा करने या उद्धृत करने से पहले न्यायालय की प्रति पढ़ें।