https://www.taxtmi.com/caselaws?id=469600 Interest on income-tax refund under Section 244A runs until the date of actual grant of refund unless the Revenue proves that the proceedings resulting in the refund were delayed for reasons attributable to the assessee. On the facts, the delay in remittance reflected administrative and system failures, not any established default by the assessee, so exclusion of interest was not justified. Section 244A(2) further requires the attributable-period question to be decided by the designated senior authority, not by the Assessing Officer. The rejection of interest was quashed and the Revenue was directed to compute and pay refund interest for the permissible period. en-us Sun, 15 Jun 2025 00:00:00 +0530 Tue, 23 Jun 2026 19:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469600 Interest on income-tax refund under Section 244A runs until the date of actual grant of refund unless the Revenue proves that the proceedings resulting in the refund were delayed for reasons attributable to the assessee. On the facts, the delay in remittance reflected administrative and system failures, not any established default by the assessee, so exclusion of interest was not justified. Section 244A(2) further requires the attributable-period question to be decided by the designated senior authority, not by the Assessing Officer. The rejection of interest was quashed and the Revenue was directed to compute and pay refund interest for the permissible period. Case-Laws Income Tax Sun, 15 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469600