https://www.taxtmi.com/caselaws?id=64173 The Tribunal allowed the appeal, directing the IAC (Asst.)/AO to pay interest to the appellant company in relation to the refund for the assessment year under appeal. The Tribunal held that the rejection of the interest claim by the CIT (A) was unjustified, emphasizing that the assessee had filed a valid appeal and one ground was decided in their favor. The principles established by a Delhi High Court judgment were applied, enlarging the assessee's right to appeal under section 246(2) of the IT Act. en-us Fri, 11 Jan 1985 00:00:00 +0530 Sat, 05 Feb 2011 12:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64173 The Tribunal allowed the appeal, directing the IAC (Asst.)/AO to pay interest to the appellant company in relation to the refund for the assessment year under appeal. The Tribunal held that the rejection of the interest claim by the CIT (A) was unjustified, emphasizing that the assessee had filed a valid appeal and one ground was decided in their favor. The principles established by a Delhi High Court judgment were applied, enlarging the assessee's right to appeal under section 246(2) of the IT Act. Case-Laws Income Tax Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64173