https://www.taxtmi.com/caselaws?id=57059 The Tribunal held that the appeal was maintainable under section 246(1)(f) as it pertained to an order under section 154 reducing the refund. It determined that interest under section 234B should be charged only up to the date of passing of intimation under section 143(1) in the assessee's case, rejecting the Department's argument for charging interest until the regular assessment date. The Tribunal also found the decision in Ranchi Club Ltd. inapplicable, upholding the charging of interest under section 234B based on valid grounds. The assessee's appeal was allowed, and the Tribunal corrected the error in charging interest, favoring the assessee. en-us Fri, 28 Nov 2003 00:00:00 +0530 Wed, 08 Dec 2010 11:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57059 The Tribunal held that the appeal was maintainable under section 246(1)(f) as it pertained to an order under section 154 reducing the refund. It determined that interest under section 234B should be charged only up to the date of passing of intimation under section 143(1) in the assessee's case, rejecting the Department's argument for charging interest until the regular assessment date. The Tribunal also found the decision in Ranchi Club Ltd. inapplicable, upholding the charging of interest under section 234B based on valid grounds. The assessee's appeal was allowed, and the Tribunal corrected the error in charging interest, favoring the assessee. Case-Laws Income Tax Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57059