https://www.taxtmi.com/highlights?id=59539 Additional interest envisaged u/s 244A(1A) on refund - fresh assessment or not - if the orders to be given effect to are to be made by following the principles already laid down by the higher forum, it would not be a case pf fresh assessment in terms of Section 153(3) or a reassessment in terms of Section 153(2); it would simply mean that the orders of the higher forum are to be applied & followed by the assessing officer - Assessee is eligible to get interest u/s 244A(1A) - HC en-us Sat, 04 Sep 2021 22:02:35 +0530 Sat, 04 Sep 2021 22:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59539 Additional interest envisaged u/s 244A(1A) on refund - fresh assessment or not - if the orders to be given effect to are to be made by following the principles already laid down by the higher forum, it would not be a case pf fresh assessment in terms of Section 153(3) or a reassessment in terms of Section 153(2); it would simply mean that the orders of the higher forum are to be applied & followed by the assessing officer - Assessee is eligible to get interest u/s 244A(1A) - HC Highlights Income Tax Sat, 04 Sep 2021 22:02:35 +0530 https://www.taxtmi.com/highlights?id=59539