Vikrant TyreLtd. vs Income Tax Officer

Authority: Supreme Court Date: 2001-02-09 AY: 1977-78, 1978-79, 1979-80, 1980-81 Section: 220(2) Acts: Income Tax Act 1961, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act 1964 Result: Assessee Citation: (2001) 166 CTR (C) 1 : (2001) 247 ITR 821 (C) : (2001) 115 TAXMAN 202 (C) Justices: .P. Bharucha, N. antoh Hegde & Y.K. abharwal, JJ. Appeal No: Civil Appeal No. 10202 to 10204 of 1995*
Whether interest under section 220(2) of the Income Tax Act 1961 can be demanded when the assessee promptly paid the original tax demand, received a refund after a favorable appellate order, and then paid again after losing in higher courts --- Held No.

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