https://www.taxtmi.com/caselaws?id=65073 The Tribunal dismissed the appeal for both assessment years 1994-95 and 1995-96, holding that self-assessment tax was not eligible for interest under section 244A of the Income-tax Act. The decision emphasized statutory interpretation and the inapplicability of interest on self-assessment tax, citing relevant case laws and the provisions of the Act. The Tribunal reiterated that the method of assessment, whether under section 143(3) or 143(1)(a), did not change the outcome regarding interest entitlement under section 244A. en-us Mon, 10 Mar 2003 00:00:00 +0530 Sat, 12 Feb 2011 11:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65073 The Tribunal dismissed the appeal for both assessment years 1994-95 and 1995-96, holding that self-assessment tax was not eligible for interest under section 244A of the Income-tax Act. The decision emphasized statutory interpretation and the inapplicability of interest on self-assessment tax, citing relevant case laws and the provisions of the Act. The Tribunal reiterated that the method of assessment, whether under section 143(3) or 143(1)(a), did not change the outcome regarding interest entitlement under section 244A. Case-Laws Income Tax Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65073