https://www.taxtmi.com/caselaws?id=782613 Interest under section 244A(1A) of the Income-tax Act, 1961 is payable where a refund arises from a consequential order giving effect to an appellate order passed after 1 June 2016, when the provision became operative. The Tribunal accepted the view that such post-1 June 2016 consequential orders attract interest on the resulting refund and followed the clarified departmental position and supporting precedent. The assessee was therefore held entitled to the interest, and the matter was restored to the Assessing Officer to grant it after providing an opportunity of hearing. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782613 Interest under section 244A(1A) of the Income-tax Act, 1961 is payable where a refund arises from a consequential order giving effect to an appellate order passed after 1 June 2016, when the provision became operative. The Tribunal accepted the view that such post-1 June 2016 consequential orders attract interest on the resulting refund and followed the clarified departmental position and supporting precedent. The assessee was therefore held entitled to the interest, and the matter was restored to the Assessing Officer to grant it after providing an opportunity of hearing. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782613