https://www.taxtmi.com/caselaws?id=353350 The tribunal allowed the appeal of the assessee, reversing the CIT(A)'s order and directing the AO to grant interest under Section 244A from 1-4-2003 to 24-3-2006. The tribunal found no delay attributable to the assessee and emphasized the need for the AO to seek the Chief Commissioner's opinion if any period is to be excluded from interest calculation. The decision upheld the principles of natural justice and the statutory mandate of Section 244A. en-us Fri, 29 Dec 2017 00:00:00 +0530 Tue, 02 Jan 2018 09:18:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353350 The tribunal allowed the appeal of the assessee, reversing the CIT(A)'s order and directing the AO to grant interest under Section 244A from 1-4-2003 to 24-3-2006. The tribunal found no delay attributable to the assessee and emphasized the need for the AO to seek the Chief Commissioner's opinion if any period is to be excluded from interest calculation. The decision upheld the principles of natural justice and the statutory mandate of Section 244A. Case-Laws Income Tax Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353350