HINDUSTAN ZINC LTD. VS A.C.I.T.CIRCLE-2,UDAIPUR
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 18 Apr 2026
- Citation / case number
- ITA / 141 / 2011
Summary
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.
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