Interest on TDS Refund Allowed as AO Cannot Decide Delay Under Section 244A(2): Delhi HC

PCIT Vs HCL Infotech Pvt Ltd (Delhi High Court) The Delhi High Court considered an appeal filed by the tax department against an order of the Income Tax Appellate Tribunal which had upheld the decision of the Commissioner of Income Tax (Appeals) granting interest on a tax refund to the assessee under Section 244A of the Income Tax Act, 1961. At the outset, the Court dealt with an application seeking condonation of a delay of 690 days in re-filing the appeal under Section 5 of the Limitation Act, 1963 read with Section 151 of the Code of Civil Procedure. The Court accepted the reasons stated in...