https://www.taxtmi.com/caselaws?id=782441 HC held that the assessee was entitled to interest under Section 244A on refund arising from advance tax payment. The delay in processing the refund could not be attributed to the assessee merely because original advance tax challans were submitted after filing the return, particularly when the returned loss was accepted and refund granted, and the assessment was completed thereafter granting benefit of advance tax. As there was no finding by the AO or appellate authority that any part of the delay was caused by the assessee, exclusion under Section 244A(2) was unjustified, and interest was directed to be paid. en-us Thu, 20 Nov 2025 00:00:00 +0530 Tue, 23 Jun 2026 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782441 HC held that the assessee was entitled to interest under Section 244A on refund arising from advance tax payment. The delay in processing the refund could not be attributed to the assessee merely because original advance tax challans were submitted after filing the return, particularly when the returned loss was accepted and refund granted, and the assessment was completed thereafter granting benefit of advance tax. As there was no finding by the AO or appellate authority that any part of the delay was caused by the assessee, exclusion under Section 244A(2) was unjustified, and interest was directed to be paid. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782441