AO couldn't dissect with order of HC which was relied by ITAT to give direction in favour of assessee

INCOME TAX : Once Tribunal on basis of High Court's order, examined question of interest payable to assessee under section 244A, role of Assessing Officer was limited to giving effect to directions of Tribunal and, it was not open for him to dissect such order of High Court as referred to by Tribunal and come to conclusion that interest under section 244A was not payable

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