https://www.taxtmi.com/caselaws?id=434756 The Tribunal allowed the appeal of the assessee, holding that the order passed by the Assessing Officer under section 154 to withdraw interest granted under section 244A was unsustainable. The Tribunal emphasized that the Assessing Officer did not have the authority to attribute delay under section 244A(2) and that the issue was not suitable for rectification under section 154 due to its debatable nature. As a result, the Tribunal quashed the orders of the Assessing Officer and the CIT(A). en-us Mon, 20 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 00:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434756 The Tribunal allowed the appeal of the assessee, holding that the order passed by the Assessing Officer under section 154 to withdraw interest granted under section 244A was unsustainable. The Tribunal emphasized that the Assessing Officer did not have the authority to attribute delay under section 244A(2) and that the issue was not suitable for rectification under section 154 due to its debatable nature. As a result, the Tribunal quashed the orders of the Assessing Officer and the CIT(A). Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434756