An  order and waived the interest on advance tax prior to June 15, 2013 but held that the assessee was liable to pay interest for failure to pay the advance tax prior to September 15, 2013 and accordingly, fixed the interest liability. The assessee filed a writ petition which the single judge dismissed. On appeal dismissing the appeal, that though the amount of advance tax was released to the assessee on October 3, 2013, it had accrued to it on July 15, 2013 when the Supreme Court dismissed the appeal of the bank. The Supreme Court had directed its Registry to release the amount in favour of the assessee on August 5, 2013. According to the order of the Central Board of Direct Taxes dated June 26, 2006 in such a situation, the assessee would be obliged to pay the advance tax and on the accrual of the income which had accrued on July 15, 2013. In the absence of any interim order, mere filing of a review petition before the Supreme Court was no ground for non-payment of advance tax.