Taxpayer Challenges Interest Error u/s 234D; Case Returned for Review Due to Lack of Hearing Opportunity.

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....Rectification of mistake u/s 154 - Wrong computation of interest u/s 234D - assessee contended that there could not have been any levy of interest u/s 234D when refund was never granted to the assessee - AO was obligated by law to provide opportunity of hearing to the assessee before raising fresh demand. - Matter restored back - AT....