Sec. 244A of the Income-tax Act, 1961 - Refund – Revenue filed Tax Appeal against the order of Tribunal in holding that interest u/s 244A is to be allowed on the self assessment tax refunded to the assessee. Revenue contended that without appreciating the fact that self assessment tax has been voluntarily paid by the assessee and not pursuant to a notice of demand issued u/s 156 of the IT Act and as such the assessee is not eligible for interest u/s 244(1)(b) of the IT Act. High Court dismissed the Tax Appeal of revenue. In Supreme Court, Leave granted. - PR. CIT V/s BANK OF INDIA - [2020] 270 TAXMAN 089 (SC)