Tribunal directed Assessing Officer to compute interest under section 244A following principles laid down by Delhi High Court in case of India Trade Promotion Organisation v. CIT [2013] 38 taxmann.com 233/263 CTR 18/ [2014] 361 ITR 646(Delhi)(HC).    However, Assessing Officer came to conclusion that further interest under section 244A was not payable. High Court also directed Assessing Officer to strictly apply principles laid down by Tribunal. Assessing Officer again held that further interest under section 244A was not payable. High Court by order held that payment of interest on unpaid amount occurs because of non-payment of total amount refundable, which was due and payable to assessee consisting of tax, which had to be refunded and interest accrued on delayed refund of tax.  High Court further held that principal amount and interest due were to be added and treated as primary amount and interest would become due and payable on this primary amount, thus, matter was to remanded to Assessing Officer with direction to compute interest payable to assessee under section 244A by strictly applying principles laid down by Tribunal and High Court.  SLP filed by revenue against order of High Court was to be dismissed, on account of delay of 444 days and also on merits.