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of <h1>Tax Appeal Delays: New Guidelines Mandate 2-Month Processing Time for Officers to Avoid 15% Interest Penalties Under Section 244(1)</h1> The circular addresses delays in processing tax appeal effects and consequential refunds. Section 153(5) mandates giving appeal effect within 3 months of receiving appellate orders, extendable by 6 months with commissioner approval. A study revealed 45% of cases exceed this timeframe, and 75% of refunds aren't issued within 3 months. To ensure compliance, Assessing Officers must give appeal effect within 2 months, supervisors must monitor compliance, refund proposals must be sent within 7 days, and authorities must dispose of proposals within 7 days. This prevents interest liability under Section 244(1), which requires 15% interest on delayed refunds.
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