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Interest on refunds must be paid simultaneously with refunds, ensuring compliance and accountability for responsible officers. Grant of interest under section 244A must be paid simultaneously with refunds; assessing officers must ensure no omission or delay in granting interest, conduct periodic test checks, and subject adherence to internal audit, with personal accountability and potential consequences for responsible officers for any failure.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest on refunds must be paid simultaneously with refunds, ensuring compliance and accountability for responsible officers.
Grant of interest under section 244A must be paid simultaneously with refunds; assessing officers must ensure no omission or delay in granting interest, conduct periodic test checks, and subject adherence to internal audit, with personal accountability and potential consequences for responsible officers for any failure.
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