ORDER :

S.H. Kapadia, H.L. Dattu, Deepak Verma, JJ.

Delay condoned in SLP (C) No. CC 10437 of 2009.

Leave granted.

2. In income tax matters, it is well settled that if the question is not properly framed, then, at times, confusion arises resulting in wrong answers. The present batch of civil appeals is an illustration of the proposition mentioned hereinabove. In the synopsis to the civil appeal arising out of SLP (C) No. 18045 of 2009, the question raised by the Department is whether the assessee was entitled to claim interest on interest under the provisions of Section 244-A of the Income Tax Act, 1961. In our view, on facts, the question framed was totally erroneous.

3. Annexure P-l is income tax computation in civil appeal arising from SLP (C) No. 18045 of 2009. On going through the computation, we find that during Assessment Year 1993-1994, the amount paid by the assessee towards TDS was Rs. 45,73,528. The tax paid after original assessment was Rs. 1,71,00,320. The total of TDS amounting to Rs. 45,73,528 plus tax paid after original assessment of Rs. 1,71,00,320 stood at Rs. 2,16,73,848. In other words, the total tax paid had two components viz. TDS + Tax paid after original assessm