https://www.taxtmi.com/caselaws?id=273201 The appeal was partially allowed with the case remanded to the Assessing Officer for clarification on the charging of interest under Section 234D. The Tribunal observed that interest under Section 234D is applicable only if a refund is granted under Section 143(1) and later reduced on regular assessment. Due to ambiguity in the order, the matter was sent back for factual verification and readjudication of interest under Section 234D. en-us Fri, 21 Sep 2012 00:00:00 +0530 Mon, 11 Jun 2018 16:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273201 The appeal was partially allowed with the case remanded to the Assessing Officer for clarification on the charging of interest under Section 234D. The Tribunal observed that interest under Section 234D is applicable only if a refund is granted under Section 143(1) and later reduced on regular assessment. Due to ambiguity in the order, the matter was sent back for factual verification and readjudication of interest under Section 234D. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273201