https://www.taxtmi.com/caselaws?id=373312 HC held that interest on refund under Section 244A could not be curtailed by invoking Section 244A(2), as no delay was attributable to the assessee. The assessee had, during assessment, clearly claimed that certain interest income had not accrued and was not taxable, though the AO rejected this contention. The CIT(A) later accepted the claim, resulting in refund. HC ruled that the mere fact that relief arose at the appellate stage did not make the assessee responsible for delay, and full statutory interest on refund was payable. en-us Fri, 04 Jan 2019 00:00:00 +0530 Sat, 22 Nov 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373312 HC held that interest on refund under Section 244A could not be curtailed by invoking Section 244A(2), as no delay was attributable to the assessee. The assessee had, during assessment, clearly claimed that certain interest income had not accrued and was not taxable, though the AO rejected this contention. The CIT(A) later accepted the claim, resulting in refund. HC ruled that the mere fact that relief arose at the appellate stage did not make the assessee responsible for delay, and full statutory interest on refund was payable. Case-Laws Income Tax Fri, 04 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373312