https://www.taxtmi.com/caselaws?id=330781 The court upheld the Commissioner's authority to advise the Assessing Officer on interest withdrawal, emphasizing that rectification proceedings are not limited to original proceedings only. It ruled that rectification cannot delve into detailed examination beyond correcting apparent errors. Regarding withholding interest on refund, the court found no delay attributable to the assessee, quashing the orders and demand notice by the revenue authorities. The court referred to a previous case to support its decision. en-us Wed, 27 Jul 2016 00:00:00 +0530 Wed, 15 Mar 2017 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330781 The court upheld the Commissioner's authority to advise the Assessing Officer on interest withdrawal, emphasizing that rectification proceedings are not limited to original proceedings only. It ruled that rectification cannot delve into detailed examination beyond correcting apparent errors. Regarding withholding interest on refund, the court found no delay attributable to the assessee, quashing the orders and demand notice by the revenue authorities. The court referred to a previous case to support its decision. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330781