https://www.taxtmi.com/caselaws?id=69812 The Tribunal held that the refusal to award interest under s. 244(1A) was appealable, as interest is part of the refund order under s. 237, making it an appealable order. Additionally, the Tribunal determined that the order under s. 104 should be considered an order of assessment for the purpose of s. 244(1A), as the amount paid under s. 104 constituted Income Tax. Consequently, the Tribunal allowed the appeal and directed the ITO to provide interest as per s. 244(1A) of the IT Act, 1961. en-us Thu, 24 Dec 1981 00:00:00 +0530 Tue, 12 Apr 2011 12:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69812 The Tribunal held that the refusal to award interest under s. 244(1A) was appealable, as interest is part of the refund order under s. 237, making it an appealable order. Additionally, the Tribunal determined that the order under s. 104 should be considered an order of assessment for the purpose of s. 244(1A), as the amount paid under s. 104 constituted Income Tax. Consequently, the Tribunal allowed the appeal and directed the ITO to provide interest as per s. 244(1A) of the IT Act, 1961. Case-Laws Income Tax Thu, 24 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69812