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2019 (1) TMI 1281 - HC - Income TaxGrant of interest u/s 244A - when the amount of refund became due for the first time because of the order of the appellate authority and was delayed for reasons attributable to the assessee - Held that:- The assessee's claim for refund arose out of an order passed by the Commissioner of Income Tax (Appeals) [CIT(A)]. While giving effect to the CIT(A) order, since the Assessing Officer did not grant the interest under Section 244A of the Act on such refund, the assessee had approached the Commissioner by filing a petition for revision under Section 264 of the Act in which the Commissioner had directed payment of interest. In view of said order of Commissioner, the Revenue could not have argued that the interest was not payable. Appeal is dismissed.
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