https://www.taxtmi.com/caselaws?id=58804 Interest under section 244(1A) of the Income-tax Act is confined to refunds of tax or penalty paid pursuant to an assessment or penalty order made on or after 1 April 1975. Interest charged under sections 215, 216 or 217 is treated as additional tax for some purposes, but it is not 'tax' within section 2(43). As the refunded amount in question represented interest charged under section 216, it did not satisfy the statutory conditions for grant of interest on refund, and the claim for interest under section 244(1A) was rejected. en-us Mon, 26 Feb 1990 00:00:00 +0530 Wed, 22 Dec 2010 12:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58804 Interest under section 244(1A) of the Income-tax Act is confined to refunds of tax or penalty paid pursuant to an assessment or penalty order made on or after 1 April 1975. Interest charged under sections 215, 216 or 217 is treated as additional tax for some purposes, but it is not 'tax' within section 2(43). As the refunded amount in question represented interest charged under section 216, it did not satisfy the statutory conditions for grant of interest on refund, and the claim for interest under section 244(1A) was rejected. Case-Laws Income Tax Mon, 26 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58804