https://www.taxtmi.com/caselaws?id=64466 The Tribunal ruled in favor of the assessee, holding that they were entitled to interest under section 244(1A) on excess advance tax payments from the date of regular assessment to the date of refund. The decision of the CIT(A) was upheld, and the Revenue's appeal was dismissed. The Tribunal emphasized that a stayed High Court judgment remains binding unless reversed, affirming the applicability of section 154 for rectification of mistakes apparent from the record. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 08 Feb 2011 10:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64466 The Tribunal ruled in favor of the assessee, holding that they were entitled to interest under section 244(1A) on excess advance tax payments from the date of regular assessment to the date of refund. The decision of the CIT(A) was upheld, and the Revenue's appeal was dismissed. The Tribunal emphasized that a stayed High Court judgment remains binding unless reversed, affirming the applicability of section 154 for rectification of mistakes apparent from the record. Case-Laws Income Tax Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64466