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| The Tax Publishers2021 TaxPub(DT) 0764 (Del-HC) INCOME TAX ACT, 1961
Section 244A
Where assessee-company contended that interest on refund amount under section 244A had not been granted to it, considering the contention of the assessee, the Revenue was directed to look into the matter and process the request for interest on refund amount under section 244A within a period of four weeks.
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Refund - Interest on refund - Assessee contended that interest on refund not being granted -
Assessee-company approached the High Court by filing a writ petition. It was contended by the assessee that interest on refund amount under section 244A had not been granted to it. Held: Considering the contention of the assessee, the Revenue was directed to look into the matter and process the request for interest on refund amount under section 244A within a period of four weeks. Further, it was held that, in case within the aforesaid period, if the revenue would come to a conclusion that interest being not due or payable to the assessee, the same would be communicated by way of a speaking order to the assessee.
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