https://www.taxtmi.com/caselaws?id=61416 The Tribunal ruled in favor of the assessees, deleting the interest charged under s. 215 in each case. The Tribunal emphasized that interest under s. 215 must be explicitly directed in the regular assessment order and charged on the total income, as per legal interpretations. Since no such direction was present in the orders under s. 154, the interest charged was deemed unjustified and subsequently deleted in all cases. en-us Tue, 10 Sep 1991 00:00:00 +0530 Wed, 12 Jan 2011 15:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61416 The Tribunal ruled in favor of the assessees, deleting the interest charged under s. 215 in each case. The Tribunal emphasized that interest under s. 215 must be explicitly directed in the regular assessment order and charged on the total income, as per legal interpretations. Since no such direction was present in the orders under s. 154, the interest charged was deemed unjustified and subsequently deleted in all cases. Case-Laws Income Tax Tue, 10 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61416