https://www.taxtmi.com/caselaws?id=65604 The tribunal directed the present C.I.T. (Appeals) to verify if the predecessor C.I.T. (Appeals) order had become final. If so, the payment of Rs. 8700 should be treated as advance tax, allowing interest under section 214. The Assessing Officer must comply with higher authorities' directions. The appeal was allowed for statistical purposes, remanding the matter to the C.I.T. (Appeals) for fresh disposal. en-us Fri, 31 Mar 1989 00:00:00 +0530 Wed, 16 Feb 2011 18:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65604 The tribunal directed the present C.I.T. (Appeals) to verify if the predecessor C.I.T. (Appeals) order had become final. If so, the payment of Rs. 8700 should be treated as advance tax, allowing interest under section 214. The Assessing Officer must comply with higher authorities' directions. The appeal was allowed for statistical purposes, remanding the matter to the C.I.T. (Appeals) for fresh disposal. Case-Laws Income Tax Fri, 31 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65604