Dismissing the petition the Court held that for wrong quoting of PAN by the depositor the Revenue cannot be held responsible. The assessee is not entitle to interest on refunds. (AY. 2009-10 to 2011-12)
Surya Construction v. UOI (2025) 302 Taxman 387 (Gauhati)(HC)
S. 244A : Refund-Interest on refunds-Wrong PAN Number by the Depositor-The Revenue cannot be responsible-Not entitle to interest on refunds. [S.194C, Form No 16A, Art. 226]
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