Supreme Court · 2001 INSC 587 · Decided 29 November 2001
The Income Tax Officer, New Delhi v. Delhi Development Authority
- Court
- Supreme Court of India
- Citation
- 2001 INSC 587 · [2001] SUPP. 5 S.C.R. 383
- Case number
- CIVIL APPEAL No. 3544/1998
- Decided
- 29 November 2001
- Bench
- S.P. BHARUCHA, Y.K. SABHARWAL, BRIJESH KUMAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 194, 244
Headnote
B Income Tax Act : Section 194-A-Deduction o.f Incon1e Tax at source on interest-Revenue raised demand of tax-Assessee's appeal to Revenue.failed-On appeal, !TAT held, the arnount assessed was not in the nature o,f interest and directed to r~fund the ammmt-Assessee filed Writ Petition-Allowing the to dispose of the claim of assess·ec as per provisions under Section 244 (IA) and Section 244(A) ~{the Act-On appeal, held, it cannot be said that the r~fundee will not be an assessee only for the reason that no assessnzent proceeding had taken place. Section 2(7)-Assessee-Meaning
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