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HC held that the assessee is entitled to interest u/s 244A on the refund arising from advance tax paid, as the delay in grant of refund was not attributable to the assessee within the meaning of s.244A(2). The assessee had furnished original advance tax challans after filing the return, but the advance tax credit was ultimately allowed and refund granted, with no recorded finding by the AO or appellate authority that any part of the delay in the refund proceedings was attributable to the assessee. Relying on an earlier decision on identical facts, the HC directed that interest u/s 244A be granted on the refund without exclusion of any period on account of alleged delay by the assessee.
HC held that the assessee is entitled to interest u/s 244A on the refund arising from advance tax paid, as the delay in grant of refund was not attributable to the assessee within the meaning of s.244A(2). The assessee had furnished original advance tax challans after filing the return, but the advance tax credit was ultimately allowed and refund granted, with no recorded finding by the AO or appellate authority that any part of the delay in the refund proceedings was attributable to the assessee. Relying on an earlier decision on identical facts, the HC directed that interest u/s 244A be granted on the refund without exclusion of any period on account of alleged delay by the assessee.
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