Broad reading of assessment and refund provisions supports interest on tax paid under provisional surtax assessment.

Interest under section 244(1A) was treated as payable on tax paid pursuant to a provisional assessment under section 6 of the Companies (Profits) Surtax Act, because the phrase "any order of assessment" was construed broadly to include provisional assessments as well as regular assessments. Tax paid under such an order was regarded as payment made in pursuance of an assessment order, and a later refund after proceedings under section 14 of the Surtax Act satisfied the statutory basis for interest. The expression "any other proceedings" was also read widely to cover those surtax proceedings, given their dependence on the income-tax assessment.

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Issues: Whether interest under section 244(1A) of the Income-tax Act, 1961 was payable on tax paid pursuant to a provisional assessment under section 6 of the Companies (Profits) Surtax Act, 1964, and whether a referable question of law arose from the Tribunal's order.

Analysis: The expression "any order of assessment" in section 244(1A) was construed broadly to include not only regular assessments but also provisional assessments made under the Surtax Act. Tax paid under such a provisional order was treated as payment made in pursuance of an assessment order, and the later refund following proceedings under section 14 of the Surtax Act satisfied the statutory condition for interest. The phrase "any other proceedings" was also understood widely to cover proceedings under section 14 of the Surtax Act, since the surtax assessment depended upon the outcome of the income-tax proceedings.

Conclusion: Interest under section 244(1A) was held payable, and no referable question of law arose from the Tribunal's order.

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