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2022 (12) TMI 329 - AT - Income TaxRectification u/s 154 - Wrongful withdrawal of interest on income tax refund - interest u/s 244A - whether or not the assessee is responsible for delay in refund? - HELD THAT:- We find guidance from section 244A(2) itself which inter alia provides that “where any question arises about the period to be excluded (for which interest is to be declined), it shall be decided by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, whose decision thereon shall be final”. Clearly, therefore, final call about the period to be excluded for grant of interest is to be taken by the higher authority and that exercise is admittedly not done in the present case. We uphold the plea of the assessee to the extent that given the limited scope of section 154 for rectification of mistakes apparent on record and given the fact that the period to be excluded for grant of interest has not yet been taken a call on by the PCCIT/CCIT/PCIT or the CIT, the impugned withdrawal of interest u/s 244A(2) is beyond the scope of rectification of mistake under section 154. The order under section 154 is set aside. Appeal is allowed.
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