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Income Tax - Highlights / Catch Notes

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Rectification of mistake u/s 154 - withdrawing the interest ...

Income Tax

March 3, 2023

Rectification of mistake u/s 154 - withdrawing the interest granted to the assessee u/s. 244A - as it is noticed that the AO is not the authority who could attribute the delay in the issuance of the refund u/s 244A(2) as also on the ground that the issue is highly debatable issue, we are of the view that the order passed u/s. 154 is unsustainable - AT

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