Interest under Sec. 214/244(1A) runs until adjustment date, and no substantial question of law arose.

Interest under Sec. 214/244(1A) was held payable up to the date of adjustment, not merely up to the date of the order giving effect to the CIT(A)'s decision. The HC found the statutory language clear and agreed that the Tribunal was justified in confirming the CIT(A)'s direction to the Assessing Officer to compute interest accordingly. As the provision admitted of no ambiguity, no substantial question of law arose for consideration, and the Revenue's challenge failed.

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Outcome: Appeal dismissed. The Court held that no substantial question of law arose on the issue of interest under Sections 214 and 244(1A) of the Income-tax Act, 1961.

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