J AND K BANK LTD.RAIL HEAD COMPLEX JAMMU vs. JT.COMMISSIONER INCOME TAX

Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MR. JUSTICE SANJAY PARIHAR

244-A makes a clear and unequivocal provision that if the proceedings resulting in refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of delay so attributable to it shall be excluded from the period for which interest is payable. 3. The Sub-Section further provides that where any such question arises