https://www.taxtmi.com/caselaws?id=14620 The High Court ruled in favor of the assessee in both issues. Regarding the entitlement to interest under section 214 of the Income-tax Act on a refunded amount, the court held that interest was due, even if advance tax was paid without notice. In the second issue concerning the maintainability of an appeal against an order refusing to rectify a mistake under section 154 of the Act, the court found the appeal valid, emphasizing that an appeal could be filed in such circumstances. The court awarded costs of Rs. 1,000 to the assessee. en-us Wed, 04 Mar 1998 00:00:00 +0530 Fri, 17 Jul 2009 15:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14620 The High Court ruled in favor of the assessee in both issues. Regarding the entitlement to interest under section 214 of the Income-tax Act on a refunded amount, the court held that interest was due, even if advance tax was paid without notice. In the second issue concerning the maintainability of an appeal against an order refusing to rectify a mistake under section 154 of the Act, the court found the appeal valid, emphasizing that an appeal could be filed in such circumstances. The court awarded costs of Rs. 1,000 to the assessee. Case-Laws Income Tax Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14620