https://www.taxtmi.com/caselaws?id=11302 The Court determined that the appeal was not maintainable under section 246(1)(c) against the refusal to grant interest under sections 214 and 244(1A). However, the appeal was deemed maintainable under section 246(1)(f) as the Assessing Officer's order was considered a rectification order enhancing the assessment. The Court held that the appeal was competent under section 246(1)(f) due to the failure to grant interest while implementing the appellate order. The reference was disposed of without any order as to costs. en-us Wed, 09 Jul 2003 00:00:00 +0530 Thu, 06 Aug 2009 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11302 The Court determined that the appeal was not maintainable under section 246(1)(c) against the refusal to grant interest under sections 214 and 244(1A). However, the appeal was deemed maintainable under section 246(1)(f) as the Assessing Officer's order was considered a rectification order enhancing the assessment. The Court held that the appeal was competent under section 246(1)(f) due to the failure to grant interest while implementing the appellate order. The reference was disposed of without any order as to costs. Case-Laws Income Tax Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11302