Where proceeding resulting in refund is not delayed for reasons attributable to assessee, interest u/s. 244A cannot be denied

 HIGH COURT OF BOMBAY, CIT Vs. Larsen & Toubro Ltd., APPEAL NO: ITA (L) No. 3013 of 2009, DECIDED ON June 21, 2010 ORAL JUDGMENT (PER DR. D.Y.CHANDRACHUD, J.) 1) The Revenue is in appeal under Section 260A of the Income Tax Act, 1961 and the only question is the correctness of the order of the Tribunal directing the Assessing Officer to grant interest under Section 244A. 2) The relevant details are as follows:- “The assessee had filed a return of income on 28 November 2000 for assessment year 2001-01 and declared an income of Rs.89.75 crores. On 14 March 2002, the a...