https://www.taxtmi.com/caselaws?id=26350 Payment of advance tax by cheque was treated as effective from the date of delivery, not the date of encashment, so the assessee was regarded as having paid within time for the purpose of interest under section 214. Refusal to grant statutory interest under section 214 was also treated as an appealable order where the appellate provision permitted it, making the appeal competent. Both points were answered in favour of the assessee and against the Revenue. en-us Mon, 26 Nov 1984 00:00:00 +0530 Thu, 04 Feb 2010 13:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26350 Payment of advance tax by cheque was treated as effective from the date of delivery, not the date of encashment, so the assessee was regarded as having paid within time for the purpose of interest under section 214. Refusal to grant statutory interest under section 214 was also treated as an appealable order where the appellate provision permitted it, making the appeal competent. Both points were answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 26 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26350