https://www.taxtmi.com/caselaws?id=792285 Section 244A(1A) provides additional compensatory interest where the Assessing Officer fails to pass the consequential order giving effect to an appellate order within the prescribed time under section 153(5). Here, the refund interest under section 244A(1) had already been granted, but the appellate-effect order was delayed beyond the statutory period. The delay triggered entitlement to additional interest at 3% per annum from the expiry of the permissible time until the refund was actually issued. The Assessing Officer was therefore required to verify the assessee's calculation and grant the additional interest. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792285 Section 244A(1A) provides additional compensatory interest where the Assessing Officer fails to pass the consequential order giving effect to an appellate order within the prescribed time under section 153(5). Here, the refund interest under section 244A(1) had already been granted, but the appellate-effect order was delayed beyond the statutory period. The delay triggered entitlement to additional interest at 3% per annum from the expiry of the permissible time until the refund was actually issued. The Assessing Officer was therefore required to verify the assessee's calculation and grant the additional interest. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792285