https://www.taxtmi.com/caselaws?id=23200 The court ruled in favor of the petitioner, a company, in a case challenging the Commissioner's authority to withdraw an order under section 264 of the Income-tax Act, 1961. The court held that the Commissioner lacked jurisdiction to cancel the order based on an alleged mistake, as the order to charge interest under section 216 was separate and not appealable alongside the assessment order. Consequently, the Commissioner's order under section 154 was deemed without jurisdiction and quashed, with the petitioner granted a refund of any interest paid. No costs were awarded in the case. en-us Wed, 21 Mar 1990 00:00:00 +0530 Thu, 17 Dec 2009 13:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23200 The court ruled in favor of the petitioner, a company, in a case challenging the Commissioner's authority to withdraw an order under section 264 of the Income-tax Act, 1961. The court held that the Commissioner lacked jurisdiction to cancel the order based on an alleged mistake, as the order to charge interest under section 216 was separate and not appealable alongside the assessment order. Consequently, the Commissioner's order under section 154 was deemed without jurisdiction and quashed, with the petitioner granted a refund of any interest paid. No costs were awarded in the case. Case-Laws Income Tax Wed, 21 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23200