Assessee filed petition seeking refund of tax along with up-to-date interest on assertion that although assessee had succeeded both, in quantum appeal, as well as the penalty proceedings, amount had not been refunded. Notice issued to revenue and matter to be listed on 21-05-2021. (AY. 2009-10)
Make My Trip-India-(P.) Ltd. v. Dy.CIT (2021) 280 Taxman 142 (Delhi)(HC)
S. 237 : Refunds-Additions were deleted in appeal-Refund not granted-Notice is issued to the revenue. [Art. 226]