My client has deposited certain amount of tax after being assessed under section 143(3). He filed appeal before the CIT(A) who decided the appeal in favour of my client. And he received a refund along with interest. Now the department is in appeal before the ITAT . Please tell me whether he should offered the amount of interest for taxation or wait for the order of ITAT and then if department accept order of the ITAT, offered this income for taxation