https://www.taxtmi.com/caselaws?id=304894 The Tribunal held that the assessee was entitled to interest on the refund for the entire period as per section 244A(1)(b) of the Income Tax Act, 1961. It was determined that there was no delay attributable to the assessee in the proceedings resulting in the refund, and therefore, the provisions of section 244A(2) were not applicable. The Tribunal set aside the order of the CIT(A) and allowed the appeals in ITA Nos. 1264 to 1267/Chd/2019, while dismissing the appeals in ITA Nos. 103 to 106/Chd/2020 as non-maintainable. en-us Fri, 30 Jul 2021 00:00:00 +0530 Fri, 04 Nov 2022 08:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304894 The Tribunal held that the assessee was entitled to interest on the refund for the entire period as per section 244A(1)(b) of the Income Tax Act, 1961. It was determined that there was no delay attributable to the assessee in the proceedings resulting in the refund, and therefore, the provisions of section 244A(2) were not applicable. The Tribunal set aside the order of the CIT(A) and allowed the appeals in ITA Nos. 1264 to 1267/Chd/2019, while dismissing the appeals in ITA Nos. 103 to 106/Chd/2020 as non-maintainable. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304894