Interest u/s. 244A cannot be denied when assessee not at fault for delay in filing refund

Mohanbhai Madhavjibhai Bharad Vs PCIT (Gujarat High Court)

Gujarat High Court held that assessee is not at fault for delay caused in filing the return of income claiming the refund of TDS as no tax was payable by the petitioners on the amount of interest under section 194LA of the Act, 1961. Accordingly, interest u/s. 244A of the Income Tax Act duly admissible.

Facts-The ag ricultural land of the petitioner was acquired by the State of Gujarat under “Survo Scheme” on 29.11.2001. Issue involved herein is that whether department is liable to pay interest u

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