https://www.taxtmi.com/caselaws?id=63993 The Tribunal found the appellant's claim for interest under section 214(2) to be debatable and beyond the scope of section 154. However, the appellant was entitled to interest under section 244(1A) as per the Supreme Court's principles. The appeal was partly allowed, directing the Assessing Officer to grant interest under section 244(1A) on the entire excess tax amount paid by the assessee. The orders of the Assistant Commissioner and CIT(A) were deemed against the law and facts of the case. en-us Fri, 10 May 1996 00:00:00 +0530 Thu, 03 Feb 2011 10:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63993 The Tribunal found the appellant's claim for interest under section 214(2) to be debatable and beyond the scope of section 154. However, the appellant was entitled to interest under section 244(1A) as per the Supreme Court's principles. The appeal was partly allowed, directing the Assessing Officer to grant interest under section 244(1A) on the entire excess tax amount paid by the assessee. The orders of the Assistant Commissioner and CIT(A) were deemed against the law and facts of the case. Case-Laws Income Tax Fri, 10 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63993