https://www.taxtmi.com/caselaws?id=410534 The Appellate Tribunal found the CIT(A)'s dismissal of the appellant's appeal against the denial of interest on a tax refund to be erroneous. The Tribunal emphasized that the labeling of an order does not affect its validity and that an order under section 154 can encompass an amended or rectified order. Consequently, the matter was remitted back to the CIT(A) for fresh consideration in accordance with the law, with the appellant's appeal being partly allowed for statistical purposes. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 04 Aug 2021 08:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410534 The Appellate Tribunal found the CIT(A)'s dismissal of the appellant's appeal against the denial of interest on a tax refund to be erroneous. The Tribunal emphasized that the labeling of an order does not affect its validity and that an order under section 154 can encompass an amended or rectified order. Consequently, the matter was remitted back to the CIT(A) for fresh consideration in accordance with the law, with the appellant's appeal being partly allowed for statistical purposes. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410534