https://www.taxtmi.com/caselaws?id=70689 The Tribunal dismissed the revenue's appeal, upholding the Commissioner (Appeals)'s direction to grant interest under Section 214 and affirming the maintainability of the additional ground raised by the assessee. The Tribunal's decision was based on the consistent application of relevant legal precedents and the specific facts of the case. en-us Tue, 11 Feb 1986 00:00:00 +0530 Mon, 18 Apr 2011 15:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70689 The Tribunal dismissed the revenue's appeal, upholding the Commissioner (Appeals)'s direction to grant interest under Section 214 and affirming the maintainability of the additional ground raised by the assessee. The Tribunal's decision was based on the consistent application of relevant legal precedents and the specific facts of the case. Case-Laws Income Tax Tue, 11 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70689