Assessment u/s 143(3) for asst year 2006-07 was made on 31/3/2008.Assessee paid demand determined.Notice u/s 148 was issued and 143(3)/147 order passed on 31/12/2009 and new demand raised.Assessee paid the demand within 30 days and gone to appeal.In appeal the CIT(A) gave major relief in 2012/ITAT gave major relief in 2015.
Now the AO give appeal effect orders in FEBRUARY 2022 for both CIT(A) /ITAT ORDERS but interest u/s 244A/244A(1A) was given at 6 pc per annum.
My query is whether interest u/s 244A(1A) of additional 3 percent interest per annum is applicable to assessee.
Q 1)Why the same was not granted.
Q2)What is the remedy available to assessee.