https://www.taxtmi.com/caselaws?id=332935 Interest on refund under Section 244A does not become payable merely because a delayed return is later condoned for acceptance. Where the delay is attributable to the assessee, Section 244A(2) permits denial of interest, and condonation does not erase the underlying factual cause of delay. Here, the return was filed late due to a belated audit, so the delay remained attributable to the assessee and the refusal of refund interest was justified. en-us Fri, 23 Sep 2016 00:00:00 +0530 Tue, 31 Jan 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332935 Interest on refund under Section 244A does not become payable merely because a delayed return is later condoned for acceptance. Where the delay is attributable to the assessee, Section 244A(2) permits denial of interest, and condonation does not erase the underlying factual cause of delay. Here, the return was filed late due to a belated audit, so the delay remained attributable to the assessee and the refusal of refund interest was justified. Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332935