https://www.taxtmi.com/caselaws?id=63430 The appellant contested the denial of interest under sections 244 and 214 of the Income-tax Act. The Assessing Officer allowed interest under section 244(1A) but rejected the claim under section 214. The Tribunal agreed with the appellant's interpretation, allowing interest under section 244(1A) for excess amounts paid post-March 31, 1975. However, the Tribunal rejected the claim under section 214 as the appellant had no refund post-regular assessment and was demanded additional tax. The appeal was allowed in part, upholding the appellant's claim for interest under section 244(1A) but denying the claim under section 214. en-us Mon, 18 Mar 1991 00:00:00 +0530 Sat, 29 Jan 2011 18:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63430 The appellant contested the denial of interest under sections 244 and 214 of the Income-tax Act. The Assessing Officer allowed interest under section 244(1A) but rejected the claim under section 214. The Tribunal agreed with the appellant's interpretation, allowing interest under section 244(1A) for excess amounts paid post-March 31, 1975. However, the Tribunal rejected the claim under section 214 as the appellant had no refund post-regular assessment and was demanded additional tax. The appeal was allowed in part, upholding the appellant's claim for interest under section 244(1A) but denying the claim under section 214. Case-Laws Income Tax Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63430