2019 (1) TMI 1281

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..... f Income Tax (Appeals) [CIT(A)]. While giving effect to the CIT(A) order, since the Assessing Officer did not grant the interest under Section 244A of the Act on such refund, the assessee had approached the Commissioner by filing a petition for revision under Section 264 of the Act in which the Commissioner had directed payment of interest. In view of said order of Commissioner, the Revenue could .....

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..... e assessee? 2. The issue pertains to interest claimed by the assessee under Section 244A of the Income Tax Act, 1961 ( the Act for short) which the Assessing Officer declined primarily on the ground that the reason for the assessee to receive refund was delayed due to the assessee's cause. 3. We notice that in case of very assessee in another assessment year, the Revenue had raised i .....

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