https://www.taxtmi.com/caselaws?id=22154 The Court found in favor of the assessee, holding that the appeal to the Appellate Assistant Commissioner against the non-allowance of interest by the Income-tax Officer under section 214/244 of the Income-tax Act, 1961, was competent under section 246(1)(f) of the Act. The Court emphasized the liberal construction of appeal provisions and determined that the Income-tax Officer's action to give effect to appellate orders could be considered an order under section 154. The Court did not address the entitlement of the assessee to interest under section 214 and did not award costs in the matter. en-us Wed, 27 Mar 1991 00:00:00 +0530 Mon, 07 Dec 2009 15:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22154 The Court found in favor of the assessee, holding that the appeal to the Appellate Assistant Commissioner against the non-allowance of interest by the Income-tax Officer under section 214/244 of the Income-tax Act, 1961, was competent under section 246(1)(f) of the Act. The Court emphasized the liberal construction of appeal provisions and determined that the Income-tax Officer's action to give effect to appellate orders could be considered an order under section 154. The Court did not address the entitlement of the assessee to interest under section 214 and did not award costs in the matter. Case-Laws Income Tax Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22154