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of <h1>High Court rules in favor of assessee on interest refund issue under Income-tax Act</h1> <h3>Commissioner Of Income-Tax Versus Modi Industries</h3> The High Court of Allahabad ruled in favor of the assessee against the Revenue, holding that the Income-tax Officer erred in canceling an order under ... Rectification Of Mistakes The High Court of Allahabad, in response to a question referred by the Income-tax Appellate Tribunal, held that the Income-tax Officer was incorrect in cancelling an order under section 154 of the Income-tax Act for allowing interest on refunds resulting from a rectification order. The Court cited a previous decision by the Bombay High Court and concluded that the question was debatable, thus supporting the assessee and ruling in their favor against the Revenue.
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