Agricultural land of the assessee was acquired by the State and the assessee filed his return with a delay, and the High Court directed the Department to grant the assessee interest under section 244A of the Income-tax Act, 1961, holding that no tax was payable by the assessees on the amount of interest under section 194LA of the Act and the delay in claiming the refund was not attributable to the assessee as the deductor, i. e., the Executive Engineer, Irrigation Department, had neither informed the assessee about the deduction of tax nor issued form 16A which was mandatory under rule 31(3) of the Income-tax Rules, 1962. High Court allowed the petition and directed  the revenue to grant interest. SLP filed by the revenue was delayed by 457 days. SLP of revenue was dismissed on account of delay as well as on merits.  (AY. 2013-14)