https://www.taxtmi.com/caselaws?id=13817 The Tribunal upheld the Commissioner of Income-tax (Appeals) order directing the Assessing Officer to allow interest on the refund of TDS payment under section 154. The court dismissed the Revenue's appeal, citing the necessity of adjusting TDS before advance tax in tax computations as per legal provisions. The error in the computation by the Assessing Officer was found to be apparent and not debatable, justifying rectification under section 154. The court rejected the application for reference, affirming the correctness of the lower authorities' decisions. en-us Mon, 05 Apr 1999 00:00:00 +0530 Fri, 03 Jul 2009 10:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13817 The Tribunal upheld the Commissioner of Income-tax (Appeals) order directing the Assessing Officer to allow interest on the refund of TDS payment under section 154. The court dismissed the Revenue's appeal, citing the necessity of adjusting TDS before advance tax in tax computations as per legal provisions. The error in the computation by the Assessing Officer was found to be apparent and not debatable, justifying rectification under section 154. The court rejected the application for reference, affirming the correctness of the lower authorities' decisions. Case-Laws Income Tax Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13817