TMI Blog2017 (11) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... ITSC dated 31st December, 2015 by which the rectification application of the assessee was allowed, accepting the contention of the assessee that interest under Section 234B should be charged only upto the date of order under Section 245D(1) and not upto the order under Section 245D(4) of the Act, as amendment made by enacting sub-section 2A(b) to Section 234B with effect from 1st June, 2015 was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent Nos. 1 and 3 to 6. SANJIV KHANNA, J. (ORAL): This writ petition impugns the order dated 17th March, 2016 passed by the Income Tax Settlement Commission (ITSC, for short) on the miscellaneous application filed by the Principal CIT (Central 2), New Delhi, seeking rectification of the rectification order dated 31st December 2015. 2. The impugned order dismisses the said miscell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest under Section 234B of the Act upto the date of passing of the order under Section 245D(4) of the Act. 6. The assessee had thereafter filed an application for rectification of the order dated 29th June, 2015 on account of correction of typographical errors and also direction to charge interest under Section 234B upto the date of order under Section 245D(4) as being against law as the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, 2015. 8. Revenue, in the present writ petition, has only challenged the order dated 17th March, 2016 and there is no challenge to the order of the ITSC dated 31st December, 2015 by which the rectification application of the assessee was allowed, accepting the contention of the assessee that interest under Section 234B should be charged only upto the date of order under Section 245D(1) and no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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