https://www.taxtmi.com/circulars?id=52308 Interest under the tax interest provisions must be paid where delay in refund or adjustment is due to departmental error rather than the assessee. Revenue lapses-such as incorrect uploading of past arrears or failure to follow adjustment procedures-are not attributable to the taxpayer. Assessing Officers may deny interest only if the delay is the taxpayer's fault, and any such denial must be recorded in writing; officers are to comply strictly with this directive. en-us Mon, 15 Jul 2013 00:00:00 +0530 Wed, 20 Nov 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52308 Interest under the tax interest provisions must be paid where delay in refund or adjustment is due to departmental error rather than the assessee. Revenue lapses-such as incorrect uploading of past arrears or failure to follow adjustment procedures-are not attributable to the taxpayer. Assessing Officers may deny interest only if the delay is the taxpayer's fault, and any such denial must be recorded in writing; officers are to comply strictly with this directive. Circulars Income Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52308