https://www.taxtmi.com/caselaws?id=447025 The Appellate Tribunal determined that the delay in issuing the refund was due to the deductor of the assessee, and under section 244A(2) of the Income Tax Act, the assessee was not entitled to interest for the delay period. The Tribunal concluded that the amendment to section 244A(2) was not applicable for the assessment year 2013-14, as it was introduced on 01/04/2017. Consequently, the Tribunal held that the Ld. CIT(A) erred in applying the amended provision. The case was remanded to the AO for re-computation of interest, and the assessee's appeal was partly allowed for statistical purposes. en-us Thu, 14 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 09:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447025 The Appellate Tribunal determined that the delay in issuing the refund was due to the deductor of the assessee, and under section 244A(2) of the Income Tax Act, the assessee was not entitled to interest for the delay period. The Tribunal concluded that the amendment to section 244A(2) was not applicable for the assessment year 2013-14, as it was introduced on 01/04/2017. Consequently, the Tribunal held that the Ld. CIT(A) erred in applying the amended provision. The case was remanded to the AO for re-computation of interest, and the assessee's appeal was partly allowed for statistical purposes. Case-Laws Income Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447025