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<h1>ITAT Amritsar grants appeal, directs AO to review issue in light of SC decision.</h1> The Appellate Tribunal ITAT Amritsar allowed the appeal by the assessee against the order of the DCIT(A), Amritsar, related to assessment year 1964-65. ... Refunds - Interest on, where no claim is needed The Appellate Tribunal ITAT Amritsar allowed the appeal by the assessee against the order of the DCIT(A), Amritsar, related to assessment year 1964-65. The grievance was about the entitlement to interest on interest allowed under section 244(1) of the Income-tax Act, 1961. The tribunal directed the Assessing Officer to examine the issue in light of a Supreme Court decision and give the assessee an opportunity to be heard. The appeal of the assessee was allowed for statistical purposes.