Assessing Officer's Rectification u/s 154 Deemed Invalid; No Apparent Mistake in Interest Withdrawal u/s 244(1A.

Rectification of mistake u/s 154 – Withdrawal of interest u/s 244(1A) – the issue dealt by the AO in the rectification order u/s. 154 of the Act cannot be said to be a mistake apparent from record as it was arrived after due application of mind - AT .....

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