Commissioner vs We Have Heard Mr.M.R.Bhatt

(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)

1. We have heard Mr.M.R.Bhatt, learned Senior Counsel assisted by Ms.Mauna M.Bhatt appearing for the appellant and Mr.Saurabh Soparkar, learned Senior counsel assisted by Ms.Swati Soparkar appearing for the respondent.

2. Admit.

We formulate the substantial question of law under:

Whether the Appellate Tribunal is right in law and on facts in granting the interest under section 244A made on payment of Rs. 30,89,244/- paid under section 140A of the Act ?

3. Issue notice to the respondent. Paper book be filed within three months.

(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji Top