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of <h1>Appeal Allowed as Amendment on Interest Issue Overturned</h1> The ITAT CALCUTTA-D allowed the assessee's appeal, overturning the ITO's order of amendment under section 154 due to a debatable issue concerning interest ... - The appeal by the assessee was allowed by the ITAT CALCUTTA-D as the ITO's order of amendment u/s 154 was based on a debatable issue regarding interest u/s 214. The order of the AAC confirming the ITO's amendment was cancelled, and the status quo was restored. (Citation: 1982 (2) TMI 113 - ITAT CALCUTTA-D)
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