Payment of interest u/s 244A of Income Tax Act 1961 when assessee is not at fault - regarding.

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....n Vs. UOI and Others in W.P,(C) 2659/2012 dated 14.03.2013 has issued seven Mandamus for necessary action by the Income Tax Department. One Mandamus is on payment of interest u/s 244A of Income Tax Act 1961 when the assessee is not at fault.2. On this issue, the Hon'ble Court has observed as under: "31. In the affidavit filed on 29th January, 2013, the respondents have stated as under:-'Where an....

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....rs and failure to follow the mandate before adjustment is made under Section 245 of the Act, cannot be attributed and treated as fault of the assessee. These are lapses on the part of the Assessing Officer i.e. the Revenue. Interest cannot be denied to the assessees when the twin conditions are satisfied and in favour of the assessee. However, even in such cases Assessing Officer may deny interest....