https://www.taxtmi.com/caselaws?id=750726 Delhi HC allowed assessee's writ petition challenging denial of additional interest under Section 244A(1A). Court held that once refund right originates from appeal effect order under Section 250 without fresh assessment, assessee is entitled to additional 3% interest per annum. Additional interest can only be denied if delay is attributable to assessee per Section 244A(2). Revenue's attribution of delay to COVID-19 pandemic was rejected as not attributable to assessee. Court quashed Revenue's order and directed grant of statutory additional interest with expediency. en-us Tue, 27 Feb 2024 00:00:00 +0530 Thu, 16 Jan 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750726 Delhi HC allowed assessee's writ petition challenging denial of additional interest under Section 244A(1A). Court held that once refund right originates from appeal effect order under Section 250 without fresh assessment, assessee is entitled to additional 3% interest per annum. Additional interest can only be denied if delay is attributable to assessee per Section 244A(2). Revenue's attribution of delay to COVID-19 pandemic was rejected as not attributable to assessee. Court quashed Revenue's order and directed grant of statutory additional interest with expediency. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750726