https://www.taxtmi.com/caselaws?id=18697 The court addressed the interpretation of provisions related to interest under sections 244(1A), 214, and 244(1) of the Income-tax Act, 1961. It clarified the applicability of interest on refund amounts under section 244A(1) and the discretion of the High Court in making references under sub-section (2) of section 256. The court emphasized that the powers exercised under this provision are advisory and dismissed the petition, stating that a different view does not warrant reconsideration but should be addressed at the Supreme Court if dissatisfied. en-us Fri, 11 Aug 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18697 The court addressed the interpretation of provisions related to interest under sections 244(1A), 214, and 244(1) of the Income-tax Act, 1961. It clarified the applicability of interest on refund amounts under section 244A(1) and the discretion of the High Court in making references under sub-section (2) of section 256. The court emphasized that the powers exercised under this provision are advisory and dismissed the petition, stating that a different view does not warrant reconsideration but should be addressed at the Supreme Court if dissatisfied. Case-Laws Income Tax Fri, 11 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18697