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TMI Blog2008 (1) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 dated November 21, 2003. 2. In respect of the assessment year 1989-90, the Assessing Officer passed an order. Thereafter, being aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income-tax (Appeals) in Appeal No. ITA-53/DCSR.6/CIT(A)I/95-96 which came to be allowed in part and direction was issued to revise the order of assessment. Accordingly, the Deputy Commissioner of Income-tax, Special Range-1, Bangalore, by his order dated September 13, 1991, passed an order of revised assessment wherein a sum of Rs. 25,41,834 was added with interest under section 244A(3) of the Income-tax Act, 1961 (hereinafter referred to as "the IT Act"). 3. Pursuant to the order passed by the Income-tax Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in view of the proviso to section 244A(1A), the assessee is not entitled for the benefit granted to it earlier invoking sub-section (3) of section 244A of the Income-tax Act ? (ii) Whether the Assessing Officer was justified in passing an order of rectification on December 17, 1995, by invoking section 154 of the Income-tax Act even though there was no error apparent on the face of the record ?" 4. We have heard learned counsel appearing for the parties. 5. At the time of arguments learned counsel for the parties fairly submit that if question No. 2 is answered in favour of the assessee then there is no necessity for this court to consider question No.1 framed in the appeal memo. 6. In the circumstances, we have considered question No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the assessee has filed a detailed objections contending that there is no mistake apparent on the face of the record. When the assessee has seriously contested contending that section 154 of the Income-tax Act has no application in regard to the withdrawal of interest awarded under section 244A(3) of the Income-tax Act, the Assessing Officer while passing the order under section 154 of the Income-tax Act was required to give his reasoning to reject the contention of the assessee. But such a reasoning is not available in the order passed by the Assessing Officer. Though the Commissioner has made an attempt to justify the order passed by the Assessing Officer, we are of the opinion that it was for the Assessing Officer to give the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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