https://www.taxtmi.com/caselaws?id=381539 HC held that interest under s.244A is payable to the assessee as there was no material to show that delay in the proceedings before the Tribunal or CIT(A) was attributable to the assessee, so sub-s. (2) of s.244A was not attracted. Relying on Ajanta Manufacturing Ltd v. Deputy CIT (Guj HC), the court noted that even a belated claim by way of revised return does not justify curtailing interest for the alleged period of delay. The Tribunal's order granting interest was upheld and no substantial question of law was found to arise. en-us Mon, 10 Jun 2019 00:00:00 +0530 Sat, 22 Nov 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381539 HC held that interest under s.244A is payable to the assessee as there was no material to show that delay in the proceedings before the Tribunal or CIT(A) was attributable to the assessee, so sub-s. (2) of s.244A was not attracted. Relying on Ajanta Manufacturing Ltd v. Deputy CIT (Guj HC), the court noted that even a belated claim by way of revised return does not justify curtailing interest for the alleged period of delay. The Tribunal's order granting interest was upheld and no substantial question of law was found to arise. Case-Laws Income Tax Mon, 10 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381539