https://www.taxtmi.com/caselaws?id=64531 The Tribunal allowed the appeals, directing the Income-tax Officer to calculate and grant the interest due to the assessee under Sections 214 and 244, while denying interest under Section 243. The Tribunal emphasized the need for timely adjustment of refunds and criticized the Department's delay in processing the refunds. en-us Fri, 27 Dec 1991 00:00:00 +0530 Tue, 08 Feb 2011 14:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64531 The Tribunal allowed the appeals, directing the Income-tax Officer to calculate and grant the interest due to the assessee under Sections 214 and 244, while denying interest under Section 243. The Tribunal emphasized the need for timely adjustment of refunds and criticized the Department's delay in processing the refunds. Case-Laws Income Tax Fri, 27 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64531