https://www.taxtmi.com/caselaws?id=375888 The Court partially favored the assessee, directing the tax authorities to grant interest from the date specified by the Court, emphasizing that the delay in claiming the enhanced refund was attributable to the assessee only from the date of the revised return. The judgment highlighted the importance of considering the specific circumstances of each case and ensuring that interest is granted appropriately in line with the provisions of the Income Tax Act, 1961. en-us Mon, 18 Feb 2019 00:00:00 +0530 Wed, 29 Jan 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375888 The Court partially favored the assessee, directing the tax authorities to grant interest from the date specified by the Court, emphasizing that the delay in claiming the enhanced refund was attributable to the assessee only from the date of the revised return. The judgment highlighted the importance of considering the specific circumstances of each case and ensuring that interest is granted appropriately in line with the provisions of the Income Tax Act, 1961. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375888