Where the Tribunal had directed the Assessing Officer to grant refund to the assessee but the Department failed to comply, resulting in undue delay, and the Department sought to explain the delay by referring to restructuring, jurisdictional changes and loss of records, the High Court held that the Department\u2019s explanation was unsatisfactory and directed that the refunds be processed within the specified period; in case of further delay, interest was to be paid to the assessee and the financial liability arising from such delay was to be recovered from the officials responsible for the inaction so as to ensure accountability and prevent negligence in administrative functions.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 243: Refunds-Interest on delayed refunds-Delay in granting refund-Strictures-Accountability-Interest-Responsibility to be fixed on defaulting officials-Financial liability arising from such delay was to be recovered from the officials responsible for the inaction so as to ensure accountability and prevent negligence in administrative functions. [Art. 14, 265, 300A]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64905","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gSR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64905"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64905\/revisions"}],"predecessor-version":[{"id":64906,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64905\/revisions\/64906"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64905"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64905"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}