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<h1>SC Dismisses Special Leave Petition, Condoning Delay, Disposes Pending Applications</h1> <h3>PR. COMMISSIONER OF INCOME TAX -2 Versus STATE OF BANK OF INDIA</h3> SC dismissed the special leave petition after condoning the delay, leading to the disposal of pending interlocutory applications. - PR. COMMISSIONER OF ... Interest of refund u/s 244A - responsibility for delay in the refund claim - AO was wholly incorrect in invoking sub-section (2) of Section 244A since we do not find any reasons attributable to the assessee which delayed his refund claim - HELD THAT:- SLP dismissed. The Supreme Court dismissed the special leave petition after condoning the delay. Pending interlocutory applications were disposed of as a result.