https://www.taxtmi.com/caselaws?id=782046 ITAT Pune allowed the assessee's appeal against a rectification order under s.154 withdrawing interest under s.244A and levying interest under s.234D. It held that where refund arises from advance tax, s.244A mandates payment of interest, and the delay in claiming refund cannot be treated as attributable to the assessee so as to deny such interest. The AO and CIT(A) erred in withdrawing previously granted s.244A interest through s.154 proceedings. ITAT set aside the CIT(A) order and directed the AO to allow credit of advance tax along with interest under s.244A, thereby allowing the assessee's grounds. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782046 ITAT Pune allowed the assessee's appeal against a rectification order under s.154 withdrawing interest under s.244A and levying interest under s.234D. It held that where refund arises from advance tax, s.244A mandates payment of interest, and the delay in claiming refund cannot be treated as attributable to the assessee so as to deny such interest. The AO and CIT(A) erred in withdrawing previously granted s.244A interest through s.154 proceedings. ITAT set aside the CIT(A) order and directed the AO to allow credit of advance tax along with interest under s.244A, thereby allowing the assessee's grounds. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782046