https://www.taxtmi.com/caselaws?id=437080 The Tribunal partially allowed the appeal, directing the CIT(A) to reconsider issues related to incorrect levy of interest under section 234C and non-granting of interest under section 244A after providing the assessee with a fair hearing. The Tribunal rejected the appellant's arguments regarding the incorrect levy of interest and non-granting of interest, stating they had merged with the rectification order. The issue of non-granting of eligible credit for Tax Deducted at Source (TDS) was also rejected, suggesting the appellant could file a fresh rectification application if dissatisfied. Ground No.1 was deemed general and did not require specific adjudication. en-us Mon, 24 Apr 2023 00:00:00 +0530 Thu, 27 Apr 2023 09:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437080 The Tribunal partially allowed the appeal, directing the CIT(A) to reconsider issues related to incorrect levy of interest under section 234C and non-granting of interest under section 244A after providing the assessee with a fair hearing. The Tribunal rejected the appellant's arguments regarding the incorrect levy of interest and non-granting of interest, stating they had merged with the rectification order. The issue of non-granting of eligible credit for Tax Deducted at Source (TDS) was also rejected, suggesting the appellant could file a fresh rectification application if dissatisfied. Ground No.1 was deemed general and did not require specific adjudication. Case-Laws Income Tax Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437080