https://www.taxtmi.com/caselaws?id=64946 The Tribunal held that the appeal was competent under sec. 154 and not sec. 244(1A), directing the assessing officer to grant interest under sec. 244(1A) on the sum paid under sections 215 and 216. It clarified that interest was payable on the entire refund amount, emphasizing the legislative intent to provide relief to taxpayers in situations where amounts paid remained blocked due to assessment or appellate proceedings. en-us Tue, 07 Aug 1990 00:00:00 +0530 Fri, 11 Feb 2011 12:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64946 The Tribunal held that the appeal was competent under sec. 154 and not sec. 244(1A), directing the assessing officer to grant interest under sec. 244(1A) on the sum paid under sections 215 and 216. It clarified that interest was payable on the entire refund amount, emphasizing the legislative intent to provide relief to taxpayers in situations where amounts paid remained blocked due to assessment or appellate proceedings. Case-Laws Income Tax Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64946