https://www.taxtmi.com/caselaws?id=429277 ITAT Mumbai allowed the assessee's appeal regarding interest under s. 244A. It held that interest can be declined under s. 244A(2) only if delay in granting refund is attributable to the assessee and the period of such delay is determined by the CCIT/CIT, which had not occurred here. The mere fact that the assessee raised an additional ground of appeal does not automatically render the delay attributable to it. As the rectification under s. 154 involved debatable, subjective issues, ITAT vacated the rectification order and restored the assessee's entitlement to interest. en-us Tue, 18 Oct 2022 00:00:00 +0530 Sat, 22 Nov 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429277 ITAT Mumbai allowed the assessee's appeal regarding interest under s. 244A. It held that interest can be declined under s. 244A(2) only if delay in granting refund is attributable to the assessee and the period of such delay is determined by the CCIT/CIT, which had not occurred here. The mere fact that the assessee raised an additional ground of appeal does not automatically render the delay attributable to it. As the rectification under s. 154 involved debatable, subjective issues, ITAT vacated the rectification order and restored the assessee's entitlement to interest. Case-Laws Income Tax Tue, 18 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429277