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Income Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Interest on refund as per Section 244(A) - delay in refund - ...

Income Tax

August 3, 2022

Interest on refund as per Section 244(A) - delay in refund - belated filing of return (ITR) - According to us, the effort was to get refund, the refund was ordered by this Court and what happened in the interregnum since cannot prejudice the writ petitioner and should not also prejudice the Department by directing the payment of interest for the delay period. The claim of the petitioner for interest on the refunded amount is rightly considered and rejected by both the Commissioner in Ext.P9 and the judgment under appeal. - HC

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