2017 (11) TMI 685

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....aurabh Prakash & Mr. Kunal Gosain, Advocates for respondent Nos. 1 and 3 to 6. SANJIV KHANNA, J. (ORAL): This writ petition impugns the order dated 17th March, 2016 passed by the Income Tax Settlement Commission (ITSC, for short) on the miscellaneous application filed by the Principal CIT (Central 2), New Delhi, seeking rectification of the rectification order dated 31st December 2015. 2. The i....

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....he assessee would be liable to pay interest under Section 234B of the Act upto the date of passing of the order under Section 245D(4) of the Act. 6. The assessee had thereafter filed an application for rectification of the order dated 29th June, 2015 on account of correction of typographical errors and also direction to charge interest under Section 234B upto the date of order under Section 245D(....

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....TSC passed on or after 1st June, 2015. 8. Revenue, in the present writ petition, has only challenged the order dated 17th March, 2016 and there is no challenge to the order of the ITSC dated 31st December, 2015 by which the rectification application of the assessee was allowed, accepting the contention of the assessee that interest under Section 234B should be charged only upto the date of order ....