https://www.taxtmi.com/caselaws?id=64181 The ITAT dismissed the appeal, emphasizing the limited scope of Section 154 rectification applications in resolving controversies regarding the interpretation of Section 244(1A) of the Income Tax Act. The judgment highlights the importance of adhering to statutory procedures and frameworks when seeking rectifications or refunds, stating that such applications are not meant for debating statutory interpretations. en-us Fri, 14 Feb 1986 00:00:00 +0530 Sat, 05 Feb 2011 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64181 The ITAT dismissed the appeal, emphasizing the limited scope of Section 154 rectification applications in resolving controversies regarding the interpretation of Section 244(1A) of the Income Tax Act. The judgment highlights the importance of adhering to statutory procedures and frameworks when seeking rectifications or refunds, stating that such applications are not meant for debating statutory interpretations. Case-Laws Income Tax Fri, 14 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64181