Interest couldn’t be denied just because refund was delayed due to assessee’s claim raised during assessment

IT : Where issue of refund order was not delayed for any period attributable to assessee, Tribunal was correct in allowing interest to assessee in terms of section 244A(1)(a) Just because the assessee had raised a belated claim during the course of the assessment proceedings which resulted into delay in granting of refund, it couldn’t be said that refund have been delayed for the reasons attributable to the assessee and assessee wasn’t entitled to interest for the entire period

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000188676/interest-couldn’t-be-denied-just-because-refund-was-delayed-due-to-assessee’s-claim-raised-during-assessment.aspx