https://www.taxtmi.com/highlights?id=58074 Chargeability of interest u/s. 234D - Refund was susdquently withdrawn after rectification u/s 154 - the section 154 order dated 11/12/2009 was only rectification of intimation u/s. 143(1) of the Act. Hence, effectively refund is granted to the assessee only u/s. 143(1). Hence, we hold that interest u/s. 234D of the Act is leviable. - AT en-us Sat, 22 May 2021 16:50:14 +0530 Sat, 22 May 2021 16:50:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58074 Chargeability of interest u/s. 234D - Refund was susdquently withdrawn after rectification u/s 154 - the section 154 order dated 11/12/2009 was only rectification of intimation u/s. 143(1) of the Act. Hence, effectively refund is granted to the assessee only u/s. 143(1). Hence, we hold that interest u/s. 234D of the Act is leviable. - AT Highlights Income Tax Sat, 22 May 2021 16:50:14 +0530 https://www.taxtmi.com/highlights?id=58074