https://www.taxtmi.com/caselaws?id=58515 The ITAT allowed both appeals, ruling in favor of the assessee for interest under s. 214 of the IT Act related to excess advance tax refund and against the Department for interest under s. 244(1A) on advance tax payments. The ITAT directed the ITO to grant interest on the excess advance tax refunded due to an order under s. 155(1) and held that s. 244(1A) does not apply to advance tax payments as they are not considered payments in pursuance of an assessment order. en-us Tue, 18 Aug 1992 00:00:00 +0530 Mon, 20 Dec 2010 13:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58515 The ITAT allowed both appeals, ruling in favor of the assessee for interest under s. 214 of the IT Act related to excess advance tax refund and against the Department for interest under s. 244(1A) on advance tax payments. The ITAT directed the ITO to grant interest on the excess advance tax refunded due to an order under s. 155(1) and held that s. 244(1A) does not apply to advance tax payments as they are not considered payments in pursuance of an assessment order. Case-Laws Income Tax Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58515