Commissioner Of Income Tax, Bhopal vs Narendra Doshi

The Supreme Court upheld the decision of the Income Tax Appellate Tribunal, affirming that the Revenue is liable to pay interest on the excess amount paid towards income tax, including interest on interest, as established in the Gujarat High Court's decisions in D.J. Works vs. Deputy Commissioner of Income Tax and Chimanlal S. Patel vs. Commissioner of Income Tax. The Court found that the Tribunal's ruling was justified in law, leading to the dismissal of the civil appeal without costs.