Order remanded for fresh s.154 rectification hearing; entitlement to refund interest under s.244A requires factual delay inquiry

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....The HC set aside the ITAT, Amritsar Bench, and CIT(A), Bathinda orders and remanded the matter to CIT(A) for rehearing of the rectification application under s.154. The court held that entitlement to interest on refund is governed by s.244A and that exclusion of delays attributable to the assessee is a factual inquiry for the revenue authority; the CIT(A) failed to properly determine whether delay was attributable to the assessee. The HC concluded the CIT(A) and ITAT decisions were perverse and founded on virtually no evidence, and directed a fresh factual determination consistent with s.244A and the observations in the judgment.....