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2008 (1) TMI 388 - KARNATAKA HIGH COURTRectification of Mistake - When the assessee has seriously contested contending that section 154 of the Income-tax Act has no application in regard to the withdrawal of interest awarded under section 244A(3) of the Income-tax Act, the Assessing Officer while passing the order under section 154 of the Income-tax Act was required to give his reasoning to reject the contention of the assessee. But such a reasoning is not available in the order passed by the Assessing Officer. Though the Commissioner has made an attempt to justify the order passed by the Assessing Officer, we are of the opinion that it was for the Assessing Officer to give the reasoning to reject the contention of the assessee – matter remanded to pass and order on the merits
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