On writ the court a categorically clarified that appeal under section 260A was a statutory right and the court could not prevent anyone, either assessee or Department from availing of such right and rejected the plea of CCL as misconceived. The court indicated that for other interest claimed by the assessee would be at liberty to move the competent civil court for redressal of his grievance of interest, if so advised. SLP of assessee dismissed (AY. 2013-14 to 2018-19)
Adhunik Power and Natural Resources Ltd v. Central Coalfields Ltd. & Ors. (2025) 476 ITR 225 /175 taxmann.com 840 (SC) Editorial : Adhunik Power and Natural Resources Ltd. v. Central Coalfields Ltd. and Ors. (2024) 296 Taxman 53/ (2025) 476 ITR 213 (Jharkand)(HC)
S. 237 : Refunds-Collection of tax at source Refund-Interest-High Court directing Department to reimburse seller and to seller to return sum to assessee within specified periods-Direction for payment of interest if time limits set by court not kept-High Court refusing to direct Department to undertake not to appeal against order of Tribunal-SLP of assessee dismissed. [S.244A, Form 27C, Art.136]
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