https://www.taxtmi.com/caselaws?id=61169 The Tribunal allowed the appeal in favor of the assessee, overturning the decision of the lower authorities. The Tribunal held that the withdrawal of interest under s. 244(1A) by rectification under s. 154 was not appropriate as the issue of interest grant was debatable and not a clerical error. Therefore, the interest amounting to Rs. 1,380 was reinstated in favor of the assessee. en-us Fri, 19 Feb 1982 00:00:00 +0530 Tue, 11 Jan 2011 11:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61169 The Tribunal allowed the appeal in favor of the assessee, overturning the decision of the lower authorities. The Tribunal held that the withdrawal of interest under s. 244(1A) by rectification under s. 154 was not appropriate as the issue of interest grant was debatable and not a clerical error. Therefore, the interest amounting to Rs. 1,380 was reinstated in favor of the assessee. Case-Laws Income Tax Fri, 19 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61169