https://www.taxtmi.com/caselaws?id=776857 The HC held that entitlement to interest under s.244A turns on whether refund delay was attributable to the assessee, a factual inquiry for the tax authorities. The court found the CIT(A)'s rectification under s.154 and the ITAT's affirmance were based on virtually no evidence and thus perverse. Both impugned orders were set aside and the matter remanded to CIT(A) to rehear the s.154 rectification application and determine, on available material, whether delay should be excluded from interest liability under s.244A. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776857 The HC held that entitlement to interest under s.244A turns on whether refund delay was attributable to the assessee, a factual inquiry for the tax authorities. The court found the CIT(A)'s rectification under s.154 and the ITAT's affirmance were based on virtually no evidence and thus perverse. Both impugned orders were set aside and the matter remanded to CIT(A) to rehear the s.154 rectification application and determine, on available material, whether delay should be excluded from interest liability under s.244A. Case-Laws Income Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776857