https://www.taxtmi.com/caselaws?id=66198 The Tribunal upheld the decision of the Dy. Commissioner (Appeals) and affirmed that the assessee was entitled to interest under section 214 and section 244(1A) for the assessment year 1983-84. The Tribunal rejected the Revenue's appeal, emphasizing that interest on excess advance tax and total amount paid in pursuance of the assessment order should be granted to the assessee. The Tribunal relied on decisions from the Delhi High Court and the Punjab & Haryana High Court to support its ruling. en-us Thu, 30 Sep 1993 00:00:00 +0530 Tue, 22 Feb 2011 11:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66198 The Tribunal upheld the decision of the Dy. Commissioner (Appeals) and affirmed that the assessee was entitled to interest under section 214 and section 244(1A) for the assessment year 1983-84. The Tribunal rejected the Revenue's appeal, emphasizing that interest on excess advance tax and total amount paid in pursuance of the assessment order should be granted to the assessee. The Tribunal relied on decisions from the Delhi High Court and the Punjab & Haryana High Court to support its ruling. Case-Laws Income Tax Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66198