https://www.taxtmi.com/caselaws?id=28512 The court held that interest under Section 214 of the Income Tax Act is payable to the assessee on the excess amount of advance tax paid during the financial year, even if paid after the due dates stipulated under Section 211. However, the court ruled that the issue of the assessee's entitlement to interest under Section 214 was controversial and could not be rectified under Section 154 of the Income Tax Act, based on conflicting decisions from different High Courts regarding the interpretation of the provision. en-us Tue, 09 Feb 1982 00:00:00 +0530 Tue, 23 Feb 2010 12:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28512 The court held that interest under Section 214 of the Income Tax Act is payable to the assessee on the excess amount of advance tax paid during the financial year, even if paid after the due dates stipulated under Section 211. However, the court ruled that the issue of the assessee's entitlement to interest under Section 214 was controversial and could not be rectified under Section 154 of the Income Tax Act, based on conflicting decisions from different High Courts regarding the interpretation of the provision. Case-Laws Income Tax Tue, 09 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28512