https://www.taxtmi.com/caselaws?id=19963 The Court allowed the petition, quashed the Commissioner's order, and directed the respondent to grant interest on refunds for the relevant assessment years. The Court held that the assessee is entitled to benefit under section 244(1A) for refunds arising from section 154 rectification orders, emphasizing that the term "other proceedings" in section 240 encompasses various orders beyond appeals. en-us Tue, 28 Jun 1994 00:00:00 +0530 Tue, 10 Nov 2009 18:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19963 The Court allowed the petition, quashed the Commissioner's order, and directed the respondent to grant interest on refunds for the relevant assessment years. The Court held that the assessee is entitled to benefit under section 244(1A) for refunds arising from section 154 rectification orders, emphasizing that the term "other proceedings" in section 240 encompasses various orders beyond appeals. Case-Laws Income Tax Tue, 28 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19963