https://www.taxtmi.com/caselaws?id=238970 The Tribunal allowed the assessee's appeal, granting interest on excess tax collected from the date of payment to the Income-tax Appellate Tribunal order date. The decision emphasized that delays attributable to the assessee should be excluded from the interest period, highlighting the continuous nature of assessment proceedings involving multiple authorities and the lack of clear evidence attributing delays to the assessee. The Tribunal overturned previous decisions and directed the Assessing Officer to allow interest as per the provisions of section 244A. en-us Fri, 23 Nov 2012 00:00:00 +0530 Fri, 01 Nov 2013 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238970 The Tribunal allowed the assessee's appeal, granting interest on excess tax collected from the date of payment to the Income-tax Appellate Tribunal order date. The decision emphasized that delays attributable to the assessee should be excluded from the interest period, highlighting the continuous nature of assessment proceedings involving multiple authorities and the lack of clear evidence attributing delays to the assessee. The Tribunal overturned previous decisions and directed the Assessing Officer to allow interest as per the provisions of section 244A. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238970