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TMI Blog2018 (3) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 inter alia contending that an earlier judgment of a Division Bench of this Court with reference to the very same subject matter could not be placed when the matter was heard. Learned counsel for the petitioner relies on Commissioner of Income-tax, Thiruvananthapuram v State Bank of Travancore [2014] 42 taxmann.com 572 (Kerala). That was a case filed by the revenue challenging an order passed by the lower authorities, directing payment of interest under section 244A of Income-tax Act, 1961 for the delay caused by the assessee for correcting the TDS certificates. It was held at paragraph 4 as under. "4. As per the decisions referred to above, once the credit for TDS given, automatically logical consequence is determination of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e defects in the TDS certificates. This Court having taken note of Section 244 A (1) and (2) opined that if the delay is on the part of the department in finalizing the difference, interest is payable from the date on which it becomes due. However, in terms of sub Section (2), if the delay in the proceedings resulting in refund is with reference to finalisation of returns and is not in regard to the proceedings for refund, with reference to contention that the period taken is for curing the defects in the TDS certificates cannot be a reason which could be attributable to the assessee. 4. Based on the counter affidavit filed by the first respondent, this Court had taken note of the fact that the delay was substantial and when the statute cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the period of the delay so attributable shall be excluded from the period for which interest is payable. Statue also indicates that, if any question arises as to the period to be excluded, it has to be decided by the Principal Chief Commissioner or the Chief Commissioner. Under what all circumstances can such an eventuality arise is a matter to be considered by a competent authority. Once the competent authority had taken such a decision, this Court, in a petition under Article 226 of the Constitution of India will not go into the merits of the contention, unless the decision is illegal or perverse. Each case has to be decided on its own facts. 7. In CIT, Thiruvananthapuram v State Bank of Travancore (supra), the Division Bench was consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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