Whether interest under 234D is levied in case refund granted on order of CIT(A)


Last updated: 24 November 2022

Court :
Bombay High Court

Brief :
In this case the refund to the assessee was due to order of CIT(A) and not the basis of regular assessment and hence interest under Section 234D is not leviable.

Citation :
(2013) 358 ITR 0367

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