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2019 (6) TMI 616 - BOMBAY HIGH COURTInterest payable u/s 244A - proceedings resulting in the refund which are delayed for the reasons attributable to the assessee - HELD THAT:- There is no allegation or material on record to suggest that any of the proceedings hit the assessee’s appeal before the Tribunal or remanded the proceedings before the CIT(A) whether in any manner delayed on accounts of the reasons attributable to the assessee. The Tribunal, was, therefore correct in allowing the interest to the assessee. We may notice that in the case of Ajanta Manufacturing Ltd Vs. Deputy CIT (Guj) 2016 (8) TMI 165 - GUJARAT HIGH COURT] had occasion to consider a similar issue. The assessee had made a belated claim during assessment of filing revised return. According to the Revenue, this would entitle the assessee for claim of interest to the extent of delay. Provisions of sub-rule (2) of Section 244A of the Act were sought to be pressed in service. No question of law arises
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