https://www.taxtmi.com/caselaws?id=467310 Statutory interest under Section 244A accrues beyond the date of intimation under Section 143(1) where actual credit to the taxpayer occurs later; if CPC automation does not permit granting interest for the intervening period, the Assessing Officer must grant interest by passing a manual order and upload that order on the ITBA portal, upon which CPC will release the refund. The direction obliges the AO to act manually to effect payment and enables CPC to disburse the outstanding refund within the prescribed operational timeframe. en-us Wed, 11 May 2022 00:00:00 +0530 Fri, 13 Mar 2026 18:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467310 Statutory interest under Section 244A accrues beyond the date of intimation under Section 143(1) where actual credit to the taxpayer occurs later; if CPC automation does not permit granting interest for the intervening period, the Assessing Officer must grant interest by passing a manual order and upload that order on the ITBA portal, upon which CPC will release the refund. The direction obliges the AO to act manually to effect payment and enables CPC to disburse the outstanding refund within the prescribed operational timeframe. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467310