https://www.taxtmi.com/caselaws?id=772710 Karnataka HC held that when claiming income tax refund, the relevant date for calculating delay is when the refund request was first made in the ITR, not when a formal application was subsequently filed. The court condoned a 104-day delay in filing the return, making the petitioner eligible for refund. However, since the petitioner did not pursue the application for eight years, no interest under Section 244A would be payable, unless the Department fails to process the refund within six weeks of eligibility determination. en-us Wed, 08 Jan 2025 00:00:00 +0530 Tue, 10 Jun 2025 14:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772710 Karnataka HC held that when claiming income tax refund, the relevant date for calculating delay is when the refund request was first made in the ITR, not when a formal application was subsequently filed. The court condoned a 104-day delay in filing the return, making the petitioner eligible for refund. However, since the petitioner did not pursue the application for eight years, no interest under Section 244A would be payable, unless the Department fails to process the refund within six weeks of eligibility determination. Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772710