Delay in giving appeal effect and issue of consequential refund,

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....DUM Sub : Delay in giving appeal effect and issue of consequential refund, 1. Section 153(5) of IT Act, 1961, has made it mandatory to give appeal effect within 3 (three) months front the end of the month of receipt of appellate order. Such time may be extended by 6 (six) months only with the approval of Pr.CIT/CIT. Even before introduction of the above provision, Instruction No. 1965 dated 23.....

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....ch refund in consequence of appeal effect is not granted within 3 (three) months. 3. In view of the above, it is requested that the following actions, inter alia, may be ensured by the concerned authorities in Central Charges so that the provisions of Section 153(5) is followed and liability u/s 244(1) is not incurred: (i) AOs may give appeal effect within 2 (two) months so that refund can be g....