https://www.taxtmi.com/caselaws?id=15888 Interest under section 244(1A) was treated as payable on tax paid pursuant to a provisional assessment under section 6 of the Companies (Profits) Surtax Act, because the phrase "any order of assessment" was construed broadly to include provisional assessments as well as regular assessments. Tax paid under such an order was regarded as payment made in pursuance of an assessment order, and a later refund after proceedings under section 14 of the Surtax Act satisfied the statutory basis for interest. The expression "any other proceedings" was also read widely to cover those surtax proceedings, given their dependence on the income-tax assessment. en-us Wed, 24 Jun 1998 00:00:00 +0530 Sat, 29 Aug 2009 16:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15888 Interest under section 244(1A) was treated as payable on tax paid pursuant to a provisional assessment under section 6 of the Companies (Profits) Surtax Act, because the phrase "any order of assessment" was construed broadly to include provisional assessments as well as regular assessments. Tax paid under such an order was regarded as payment made in pursuance of an assessment order, and a later refund after proceedings under section 14 of the Surtax Act satisfied the statutory basis for interest. The expression "any other proceedings" was also read widely to cover those surtax proceedings, given their dependence on the income-tax assessment. Case-Laws Income Tax Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15888