ORDER SHEET ITA NO.792 OF 2004 IN HIGH COURT AT CALCUTTA Special Jurisdiction(Income Tax) ORIGINAL SIDE C. I. T. KOLKATA - I Versus WIRES & FABRIKS (SA) LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 31st March, 2015. MR.S.N.DUTTA,ADVOCATE FOR APPELLANT MR.R.BHARADWAJ,ADVOCATE FOR RESPONDENT Court : While admitting appeal, following question of law was framed; Whether I.T.A.T. erred in law in allowing interest u/s. 244A(1)(b) of I.T.Act,1961 on self assessment tax assessed by assessee themselves 2 u/s.140A of I.T. Act, 1961 whereas said section 244A of Act allows interest on refunds arising due to payment in excess of demand pursuant to notice u/s.156 of I.T.Act, 1961 and not related to payment of taxes u/s.140A of I.T. Act, 1961? Mr.Dutta is, however, unable to advance any submission as to why question should be answered in favour of revenue or decision rendered by Tribunal following judgment of Karnataka High Court is wrong. Therefore, appeal is dismissed and question may be considered at appropriate stage in appropriate manner. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) sb. C. I. T. Kolkata - I v. Wires & Fabrics (SA) Ltd