Court held that the amount seized was shown as advance tax in the return and the return was accepted . The assessee is rntitled to interest. (AY. 2015-16)
Agarwal Enterprises v. DCIT (2019) 415 ITR 225 / 307 CTR 322 / 175 DTR 57 (Bom.)( HC)
S. 244A : Refunds–Interest on refunds-Amount seized–Shown as advance tax-Return accepted-Entitled to interest. [S. 132B(4)]