https://www.taxtmi.com/caselaws?id=14951 The court held that the rejection of interest under section 214 of the Income-tax Act by the authorities was illegal and arbitrary, citing the provisions of the Act and previous court decisions. Consequently, the court quashed the impugned order and remanded the matter for fresh disposal within 120 days. Additionally, the court emphasized that authorities must adhere to and accept court decisions without making unauthorized remarks, highlighting the binding nature of court decisions on the Department. The court directed the respondent to reconsider the matter in accordance with the court's observations and Supreme Court guidelines. en-us Thu, 30 Jul 1998 00:00:00 +0530 Mon, 27 Jul 2009 12:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14951 The court held that the rejection of interest under section 214 of the Income-tax Act by the authorities was illegal and arbitrary, citing the provisions of the Act and previous court decisions. Consequently, the court quashed the impugned order and remanded the matter for fresh disposal within 120 days. Additionally, the court emphasized that authorities must adhere to and accept court decisions without making unauthorized remarks, highlighting the binding nature of court decisions on the Department. The court directed the respondent to reconsider the matter in accordance with the court's observations and Supreme Court guidelines. Case-Laws Income Tax Thu, 30 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14951