Mr. K.S. Kasiraman

SAT-appeal

• Recovery Officer demanded interest on delayed payment of penalty under Section 28A for period before its insertion where penalty orders had no interest clause.
  Impugned RO communications all dated 14 January 2016 quashed and set aside · Matters restored to Recovery Officer for fresh decision on merits and in accordance with law
• SAT matter SATV-689D084FDE5A5FF5C83B160D
  Appeal No. 35 of 2012 was disposed of by adopting the same order as in Appeal No. 29 of 2012 decided on 5 October 2012.
  Appeal: Appeal No. 35 of 2012 decided on 5 October 2012; disposed of by reference to the order in Appeal No. 29 of 2012 decided the same day.
• Recovery Officer demanded interest under Section 28A on delayed penalty payment for period before Section 28A insertion though penalty orders had no interest clause.
  Impugned RO communications dated January 14, 2016 quashed and set aside · Matters restored to Recovery Officer for fresh decision on merits and in accordance with law
• Whether Recovery Officer can demand interest under Section 28A for delayed penalty payment for period before insertion of Section 28A where penalty order had no interest clause.
  Impugned RO communications dated January 14, 2016 demanding interest quashed and set aside · Matters restored to Recovery Officer file for fresh decision on merits and in accordance with law