https://www.taxtmi.com/caselaws?id=450528 The ITAT Delhi dismissed the Revenue's appeal regarding rectification under section 154 for charging interest under sections 234B and 234C. The Assessing Officer attempted to introduce interest charges while giving effect to the CIT(A)'s order, which had deleted additions made in the section 153A assessment. The ITAT held that the AO exceeded jurisdiction by introducing a new issue of interest charges that was neither part of the original assessment order under section 153A nor the appellate order. The interest charging was deemed impermissible as it constituted a material addition beyond the scope of giving appeal effect. en-us Tue, 05 Mar 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450528 The ITAT Delhi dismissed the Revenue's appeal regarding rectification under section 154 for charging interest under sections 234B and 234C. The Assessing Officer attempted to introduce interest charges while giving effect to the CIT(A)'s order, which had deleted additions made in the section 153A assessment. The ITAT held that the AO exceeded jurisdiction by introducing a new issue of interest charges that was neither part of the original assessment order under section 153A nor the appellate order. The interest charging was deemed impermissible as it constituted a material addition beyond the scope of giving appeal effect. Case-Laws Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450528