AO Can’t Deny S. 244A Refund Interest Without Commissioner’s Decision: Delhi High Court

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AO Can’t Deny S. 244A Refund Interest Without Commissioner’s Decision: Delhi High Court

Direct Tax

Published on

18/02/2026

By Mariya Paliwala

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The Delhi High Court has ruled that an Assessing Officer (AO) cannot independently deny interest on income tax refunds under Section 244A of the Income Tax Act, 1961, by attributing delay to the assessee. The bench of Justice Dinesh Mehta and Justice Vinod Kumar clarified that under Section 244A(2), only the Principal Chief Commissioner, Chief…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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AO Can’t Deny S. 244A Refund Interest Without Commissioner’s Decision: Delhi High Court

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