https://www.taxtmi.com/caselaws?id=29438 The court held in Income-tax Reference No. 194 of 1975 that the assessee had the right to appeal before the AAC against the ITO's decision not to grant interest on the refund amount. The court determined that interest under section 244 of the I.T. Act was due for the delay period after six months from November 9, 1964. The court concluded in favor of the assessee on both issues, ordering the applicant to pay the costs of the references to each of the respondents. en-us Fri, 03 Jul 1981 00:00:00 +0530 Fri, 12 Mar 2010 18:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29438 The court held in Income-tax Reference No. 194 of 1975 that the assessee had the right to appeal before the AAC against the ITO's decision not to grant interest on the refund amount. The court determined that interest under section 244 of the I.T. Act was due for the delay period after six months from November 9, 1964. The court concluded in favor of the assessee on both issues, ordering the applicant to pay the costs of the references to each of the respondents. Case-Laws Income Tax Fri, 03 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29438