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2002 (8) TMI 67 - RAJASTHAN HIGH COURT"Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the Assessing Officer erred in law in withdrawing the interest allowed under section 244(1A) and in cancelling the order dated May 21, 1991, withdrawing the interest under section 244(1A) Of the Income-tax Act, 1961?" - When the interest has wrongly been allowed, in our view, the interest allowed, under sub-section (1A) of section 244 of the Act, can be withdrawn in the order under section 154 of the Act, as that is an apparent mistake which can be rectified in order under section 154 of the Act of 1961. In the result, we answer the question in the negative, i.e., in favour of the Revenue and against the assessee.
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