https://www.taxtmi.com/caselaws?id=240647 The Tribunal dismissed the appeal, ruling that rectification proceedings were not warranted as the delay issue was debatable. It held that the assessee was entitled to interest under section 244A as the refund arose from appellate proceedings without delay attributable to the assessee. The Tribunal found the delay in finalization of proceedings resulting in a refund debatable and requiring further investigation. It concluded that the exclusion of delay attributable to the assessee from interest calculation was not necessary once rectification proceedings were deemed unjustified. en-us Thu, 18 Apr 2013 00:00:00 +0530 Mon, 09 Dec 2013 06:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240647 The Tribunal dismissed the appeal, ruling that rectification proceedings were not warranted as the delay issue was debatable. It held that the assessee was entitled to interest under section 244A as the refund arose from appellate proceedings without delay attributable to the assessee. The Tribunal found the delay in finalization of proceedings resulting in a refund debatable and requiring further investigation. It concluded that the exclusion of delay attributable to the assessee from interest calculation was not necessary once rectification proceedings were deemed unjustified. Case-Laws Income Tax Thu, 18 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240647