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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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

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