TMI BlogInterest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s...Interest u/s 244A - The rectification order dated 31.07.2020 having failed to calculate interest u/s 244A (which is automatic unless delay is attributable to assessee’s fault), the first appellate authority was within his jurisdiction to have entertained the claim of interest on delayed refund u/s 244A which was repeatedly requested by the assessee - A.O. directed to take a decision in accordance with law and grant interest u/s 244A of the I.T.Act with reference to the delayed refund amount - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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