https://www.taxtmi.com/caselaws?id=60599 A refusal to grant interest raised through rectification proceedings was held maintainable in appeal because the request was treated as one seeking rectification, and the impugned refusal was appealable under the rectification framework. On the merits, an order under section 104 was treated as analogous to a section 23A order and, following the later Supreme Court view, as a supplementary assessment forming part of the assessment process. The refund arising from cancellation of that order therefore qualified for interest under section 244(1A), and the assessee was entitled to the interest claimed. en-us Sun, 28 Jun 1987 00:00:00 +0530 Fri, 07 Jan 2011 11:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60599 A refusal to grant interest raised through rectification proceedings was held maintainable in appeal because the request was treated as one seeking rectification, and the impugned refusal was appealable under the rectification framework. On the merits, an order under section 104 was treated as analogous to a section 23A order and, following the later Supreme Court view, as a supplementary assessment forming part of the assessment process. The refund arising from cancellation of that order therefore qualified for interest under section 244(1A), and the assessee was entitled to the interest claimed. Case-Laws Income Tax Sun, 28 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60599