https://www.taxtmi.com/caselaws?id=22528 Interest under section 214 of the Income-tax Act, 1961 was held payable to the assessee for each assessment year up to the date of receipt of the refund order. The Bombay High Court followed its later binding precedent, which had already considered the earlier Full Bench view and the relevant CBDT instructions, and applied the same reasoning to the present reference. On that basis, the question was answered in the assessee's favour and the entitlement to interest up to the refund order date was affirmed. en-us Wed, 27 Mar 1991 00:00:00 +0530 Fri, 11 Dec 2009 10:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22528 Interest under section 214 of the Income-tax Act, 1961 was held payable to the assessee for each assessment year up to the date of receipt of the refund order. The Bombay High Court followed its later binding precedent, which had already considered the earlier Full Bench view and the relevant CBDT instructions, and applied the same reasoning to the present reference. On that basis, the question was answered in the assessee's favour and the entitlement to interest up to the refund order date was affirmed. Case-Laws Income Tax Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22528