https://www.taxtmi.com/caselaws?id=4374 The court set aside previous orders and remanded the case to the Assessing Officer for reassessment in accordance with the law. This decision was based on the need to address core legal questions raised by the appellant regarding interest levy under section 201(1A) and rejection of claim for set off and refund. The court emphasized the importance of thoroughly examining legal issues to ensure a just decision in tax matters, considering provisions like section 90(2) of the Income-tax Act for international agreements and double taxation avoidance. en-us Wed, 30 Jan 2008 00:00:00 +0530 Sat, 26 Jul 2008 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4374 The court set aside previous orders and remanded the case to the Assessing Officer for reassessment in accordance with the law. This decision was based on the need to address core legal questions raised by the appellant regarding interest levy under section 201(1A) and rejection of claim for set off and refund. The court emphasized the importance of thoroughly examining legal issues to ensure a just decision in tax matters, considering provisions like section 90(2) of the Income-tax Act for international agreements and double taxation avoidance. Case-Laws Income Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4374