https://www.taxtmi.com/caselaws?id=57360 The Tribunal held that the assessee was entitled to interest on the refund under section 244(1A) of the Income-tax Act, 1961, following a rectification order under section 154. It was determined that interest should be calculated from the date of the original assessment order until the date the refund is granted. The appellate authority was found to have jurisdiction to entertain the claim for interest as the omission to grant interest constituted wrongful withholding of the correct refund. Interest was not to start from the date of tax deduction at source but from the date of the assessment order. en-us Wed, 03 Nov 1982 00:00:00 +0530 Thu, 09 Dec 2010 17:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57360 The Tribunal held that the assessee was entitled to interest on the refund under section 244(1A) of the Income-tax Act, 1961, following a rectification order under section 154. It was determined that interest should be calculated from the date of the original assessment order until the date the refund is granted. The appellate authority was found to have jurisdiction to entertain the claim for interest as the omission to grant interest constituted wrongful withholding of the correct refund. Interest was not to start from the date of tax deduction at source but from the date of the assessment order. Case-Laws Income Tax Wed, 03 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57360