2010 (12) TMI 828

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....he case are that the AO passed order u/s 154 of the IT Act. The AO noted that credit of 16 challans was not given to the assessee because the assessee had misquoted the Permanent Account Number. Permanent Account Number of Hiren K. Patel was quoted instead of the assessee; therefore credit of these challans went in the computerized ledger of Hiren K Patel. Due to this mistake, this credit could not be given in the case of the assessee. The assessee filed grievance petition. Therefore, a meeting was held between the CITs and Additional CITs in the chamber of CCIT-II and CCIT-III and minutes of meeting was passed on 18-02-2006 on the above issue of giving credit of taxes paid by the assessee. The decision is quoted in the impugned order. Acco....

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....erference. The learned Counsel for the assessee initially submitted that once the AO passed the order u/s 154 of the IT Act, such an order would be appeallable before the learned CIT(A). Ultimately, the learned Counsel for the assessee submitted that the learned CCIT/CIT concerned may be directed to re-decide the issue in accordance with law. The learned DR relied upon the orders of he authorities below and submitted that the appeal of the assessee is not maintainable; however, the matter can be remanded to the concern CCIT/CIT for doing the needful in accordance with law. We agree with the submissions of the parties that he matter shall have to be decided only by the learned CCIT or CIT concerned according to section 244A (2) of the Act. S....

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....emand issued under section 156 is paid in excess of such demand.   (2) If the proceedings resulting in the refund are delayed for reasons attributable to the assessee, whether wholly or in part, the period of the delay so attributable to him shall be excluded from the period for which interest is payable, and where any question arises as to the period to be excluded, it shall be decided by the Chief Commissioner or Commissioner whose decision thereon shall be final.   (3) Where, as a result of an order under [sub-section (3) of section 115WE or section 115WF or section 115WG or] [sub-section (3) of section 143 or section 144 or] section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section....