https://www.taxtmi.com/caselaws?id=9573 The High Court held that an order under section 154 of the Income-tax Act is appealable under section 246, emphasizing that any order affecting assessment or refund is subject to appeal. The Court criticized the Commissioner (Appeals) for dismissing the appeal and supported the Tribunal's decision to consider the order under section 154 as appealable. Additionally, the Court found in favor of the assessee regarding entitlement to interest under section 214, upholding the Tribunal's direction and ruling against the Revenue. The judgment concluded by disposing of the reference without costs. en-us Thu, 19 Jan 2006 00:00:00 +0530 Sat, 27 Jun 2009 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9573 The High Court held that an order under section 154 of the Income-tax Act is appealable under section 246, emphasizing that any order affecting assessment or refund is subject to appeal. The Court criticized the Commissioner (Appeals) for dismissing the appeal and supported the Tribunal's decision to consider the order under section 154 as appealable. Additionally, the Court found in favor of the assessee regarding entitlement to interest under section 214, upholding the Tribunal's direction and ruling against the Revenue. The judgment concluded by disposing of the reference without costs. Case-Laws Income Tax Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9573