https://www.taxtmi.com/caselaws?id=786733 Interest on refund under section 244A is the normal consequence, and denial is permitted only when the delay is attributable to the assessee or the deductor. Where exclusion of a period is sought under section 244A(2), that question must be determined by the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, and the Assessing Officer cannot unilaterally refuse interest. On the facts, the revised return followed recasting of accounts under an approved scheme of arrangement, and the assessee had informed the tax authorities about the TDS reflection glitch. The assessee was therefore entitled to refund interest, and the denial was unsustainable. en-us Tue, 10 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786733 Interest on refund under section 244A is the normal consequence, and denial is permitted only when the delay is attributable to the assessee or the deductor. Where exclusion of a period is sought under section 244A(2), that question must be determined by the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, and the Assessing Officer cannot unilaterally refuse interest. On the facts, the revised return followed recasting of accounts under an approved scheme of arrangement, and the assessee had informed the tax authorities about the TDS reflection glitch. The assessee was therefore entitled to refund interest, and the denial was unsustainable. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786733