The Tribunal held that, calculation table given by the assessee gave a clear picture as to the correct amount of refund of principal and interest to be taken into account. Therefore, the AO directed to recalculate the refund with interest u/s. 244A of the Act up to the date of issue of refund.
Minor Baku Dineshbhai Amin Oral Specific Deferred Family Trust v. ITO (2023)105 ITR 55 (SN)(Ahd)(Trib)
S. 244A: Refunds-Interest on refunds-Directed the Assessing Officer to recalculate refund.