https://www.taxtmi.com/caselaws?id=326966 The Tribunal upheld the Commissioner of Income Tax's decision to revise the Assessing Officer's order under section 263, finding it erroneous and prejudicial to revenue. The Assessing Officer's grant of TDS refund and interest based on defective certificates without excluding delays attributable to the assessee was deemed improper. The Tribunal emphasized proper verification and exclusion of delay periods before granting interest under section 244A, dismissing the assessee's appeals. en-us Thu, 17 Mar 2016 00:00:00 +0530 Fri, 29 Apr 2016 11:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326966 The Tribunal upheld the Commissioner of Income Tax's decision to revise the Assessing Officer's order under section 263, finding it erroneous and prejudicial to revenue. The Assessing Officer's grant of TDS refund and interest based on defective certificates without excluding delays attributable to the assessee was deemed improper. The Tribunal emphasized proper verification and exclusion of delay periods before granting interest under section 244A, dismissing the assessee's appeals. Case-Laws Income Tax Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326966