https://www.taxtmi.com/caselaws?id=431212 The appeal was allowed in favor of the appellant as the Tribunal held that the withdrawal of interest under section 244A(2) exceeded the scope of rectification under section 154. The Tribunal emphasized that decisions on interest exclusion periods should be made by higher authorities, not through section 154 rectification. Therefore, the order for rectification was set aside, granting relief to the assessee and highlighting the importance of adhering to legal procedures and authorities' roles in such matters. en-us Thu, 18 Aug 2022 00:00:00 +0530 Wed, 07 Dec 2022 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431212 The appeal was allowed in favor of the appellant as the Tribunal held that the withdrawal of interest under section 244A(2) exceeded the scope of rectification under section 154. The Tribunal emphasized that decisions on interest exclusion periods should be made by higher authorities, not through section 154 rectification. Therefore, the order for rectification was set aside, granting relief to the assessee and highlighting the importance of adhering to legal procedures and authorities' roles in such matters. Case-Laws Income Tax Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431212