https://www.taxtmi.com/caselaws?id=209381 The court partially allowed the income-tax appeal regarding the entitlement to interest under sections 234D and 244A of the IT Act. The judgment clarified that interest under s. 234D is payable from 1st June 2003 onwards. Regarding interest under s. 244A on the refund, the Tribunal ruled in favor of the assessee, granting interest from 1st April 1999 onwards, despite delays in proceedings. The court emphasized that delays attributable to the assessee in the assessment process are the only grounds for denying interest, upholding the Tribunal's decision on the entitlement to interest. en-us Thu, 07 Oct 2010 00:00:00 +0530 Mon, 22 Jul 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209381 The court partially allowed the income-tax appeal regarding the entitlement to interest under sections 234D and 244A of the IT Act. The judgment clarified that interest under s. 234D is payable from 1st June 2003 onwards. Regarding interest under s. 244A on the refund, the Tribunal ruled in favor of the assessee, granting interest from 1st April 1999 onwards, despite delays in proceedings. The court emphasized that delays attributable to the assessee in the assessment process are the only grounds for denying interest, upholding the Tribunal's decision on the entitlement to interest. Case-Laws Income Tax Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209381