https://www.taxtmi.com/caselaws?id=18267 In an application under section 256(2) of the Income-tax Act, the High Court held that merely citing the wrong refund-interest provision did not defeat substantive entitlement where the assessee's claim could be examined under sections 214 and 244. The appellate authority had directed the Assessing Officer to consider whether interest was otherwise admissible, and the Court treated that direction as involving no referable question of law. The application was dismissed, with the principle that a misquoted section alone cannot justify denial of relief if the underlying claim is legally maintainable. en-us Wed, 14 Sep 1994 00:00:00 +0530 Tue, 29 Sep 2009 17:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18267 In an application under section 256(2) of the Income-tax Act, the High Court held that merely citing the wrong refund-interest provision did not defeat substantive entitlement where the assessee's claim could be examined under sections 214 and 244. The appellate authority had directed the Assessing Officer to consider whether interest was otherwise admissible, and the Court treated that direction as involving no referable question of law. The application was dismissed, with the principle that a misquoted section alone cannot justify denial of relief if the underlying claim is legally maintainable. Case-Laws Income Tax Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18267