Court Remands Case to Determine Tax Payment Order u/s 244A(1) and Explanation in Section 140A(1) of Income Tax Act.

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....Interest payable u/s 244A(1) - the matter is remanded to the CIT(A) to consider whether under explanation to Section 140A(1), it is stipulated where the amount paid by an assessee under self-assessment falls short of the aggregate amount of tax and interest aforesaid, the amount paid shall first be adjusted towards the interest payable and the balance, if any, shall be adjusted towards the tax payable. - HC....