RAJASTHAN STATE ELECTRICITY Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE following questions are raised as questions of law by the appellant in this appeal :

(2.) THE limited controversy in this appeal is whether the interest should be granted till the date of the despatch of the refund order or till the date when the order regarding payment of interest has been signed. The relevant provision is Clause (a) of Sub -section (1) of Section 244A of the Income -tax Act. For ready reference, that reads as under :

(3.) WE see no error in the order of the Tribunal.