Rectification of mistake - order u/s 154 on debatable issues - ...
Rectification Order u/s 154 Challenged: AO's Refund and Interest Grant Debated, CIT(A) Review Deemed Unnecessary.
March 14, 2016
Case Laws Income Tax AT
Rectification of mistake - order u/s 154 on debatable issues - in order u/s 154 AO allowed refund and interest thereon u/s 244A - In the absence of any accusation against assessee in the order sought to be rectified, ld. CIT(Appeals) should not have given a direction to examine afresh the assessee's case u/s 244A(2) - AT
View Source