https://www.taxtmi.com/caselaws?id=311306 Interest under Sec. 214/244(1A) was held payable up to the date of adjustment, not merely up to the date of the order giving effect to the CIT(A)'s decision. The HC found the statutory language clear and agreed that the Tribunal was justified in confirming the CIT(A)'s direction to the Assessing Officer to compute interest accordingly. As the provision admitted of no ambiguity, no substantial question of law arose for consideration, and the Revenue's challenge failed. en-us Tue, 12 Jul 2005 00:00:00 +0530 Tue, 19 Dec 2023 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311306 Interest under Sec. 214/244(1A) was held payable up to the date of adjustment, not merely up to the date of the order giving effect to the CIT(A)'s decision. The HC found the statutory language clear and agreed that the Tribunal was justified in confirming the CIT(A)'s direction to the Assessing Officer to compute interest accordingly. As the provision admitted of no ambiguity, no substantial question of law arose for consideration, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 12 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311306