C.I.T. , BHOPAL vs NARENDRA DOSHI — C.A. No. 2053/2000

Summary of C.A. No. 002053/2000 The Supreme Court held that the Revenue (Income Tax Department) is liable to pay interest on excess amounts of income tax wrongfully withheld from the assessee, including interest on such interest. The Court affirmed the Tribunal's decision favoring Narendra Doshi, applying established Gujarat High Court principles that the Revenue cannot escape paying compound interest when it has unjustifiably retained funds belonging to the taxpayer. The civil appeal by the Commissioner of Income Tax, Bhopal was dismissed. This case analysis is maintained by casestatus.in based on publicly available court records.