https://www.taxtmi.com/caselaws?id=10466 The HC quashed and set aside the orders made by the respondent under sections 263 and 264, holding the section 264 revision unsustainable because it relied on an invalid limitation objection and did not address the petitioner's undisputed entitlement under section 10(10C). The HC upheld the Assessing Officer's section 154 order dated March 27, 2003, directing the respondent to issue the refund in accordance with that order and to pay interest under section 244A up to the date of payment. en-us Tue, 28 Dec 2004 00:00:00 +0530 Mon, 22 Sep 2025 20:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10466 The HC quashed and set aside the orders made by the respondent under sections 263 and 264, holding the section 264 revision unsustainable because it relied on an invalid limitation objection and did not address the petitioner's undisputed entitlement under section 10(10C). The HC upheld the Assessing Officer's section 154 order dated March 27, 2003, directing the respondent to issue the refund in accordance with that order and to pay interest under section 244A up to the date of payment. Case-Laws Income Tax Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10466