2002 (11) TMI 25

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....AVE J. - The following question of law has been referred to this court at the instance of the Revenue by the Income-tax Appellate Tribunal, Ahmedabad Bench "C", under the provisions of section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). "Whether, in the law and on facts, the Commissioner of Income-tax (Appeals) was justified in directing the Income-tax Officer to ....

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....r was rectified under the provisions of section 154 by the Income-tax Officer as the Income-tax Officer later on thought that the amount of interest was given to the assessee due to mistake. Being aggrieved by the order passed under the provisions of section 154 of the Act, an appeal had been filed before the Commissioner of Income-tax (Appeals) and the appeal had been allowed. The Revenue challen....

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....of the Act. Simply because the Tribunal did not give any direction with regard to paying interest, it cannot be said that the assessee was not entitled to the amount of interest because the provisions of section 244(1A) of the Act clearly mention that whenever an additional amount of refund becomes payable to the assessee, or when the order of penalty paid by the assessee is quashed and set asi....