https://www.taxtmi.com/caselaws?id=56166 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant interest under section 244A on excess payments made through self-assessment tax for Assessment Year 1992-93. The decision overturned the lower authorities' rejection of interest on self-assessment tax payments, emphasizing the character transformation of such payments upon regular assessment and aligning with legal precedents and Supreme Court interpretations on similar provisions. en-us Thu, 11 Mar 1999 00:00:00 +0530 Thu, 02 Dec 2010 10:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56166 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant interest under section 244A on excess payments made through self-assessment tax for Assessment Year 1992-93. The decision overturned the lower authorities' rejection of interest on self-assessment tax payments, emphasizing the character transformation of such payments upon regular assessment and aligning with legal precedents and Supreme Court interpretations on similar provisions. Case-Laws Income Tax Thu, 11 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56166