The Settlement Commission rejected the assessee’s miscellaneous application petition against the levy of interest. Allowing the petition the Court held that the employer abroad had paid the interest under section 201(1A) and tax having already been remitted it could not be recovered from the assessee once again. The assessee was not liable for payment of interest under section 234B in respect of the salary income earned by him outside India. In respect of any other income the Assessing Officer could proceed to levy interest in accordance with law. The order charging interest was set aside. (AY. 1996-97 to 2005-06)