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TMI Blog2015 (10) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER N. K. Billaiya (Accountant Member).- This appeal by the Revenue is directed against the order of the learned Commissioner of Income-tax (Appeals)-20, Mumbai dated April 15, 2013 pertaining to the assessment year 2008-09. 2. The assessee has raised three substantive grounds of appeal. With ground No. 1, the assessee has challenged the assumption of jurisdiction under section 154 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income-tax (Appeals). It was strongly contended that the Assessing Officer grossly erred in assuming jurisdiction under section 154 of the Act inasmuch as the issue is debatable and it is not a mistake apparent from record which can be rectified under section 154 of the Act. The learned Commissioner of Income-tax (Appeals) was not convinced as he was of the opinion that there is no debat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit Petition No. 823 of 2000 has held that interest is payable from the date of payment of the tax on self assessment to the date of refund of the amount under section 244A of the Act. It is the say of learned counsel that looking from any angle assumption of jurisdiction under section 154 of the Act is erroneous. 6. Per contra, the learned Departmental representative strongly supported the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Assessing Officer. We, therefore, set aside the order of the learned Commissioner of Income-tax (Appeals) and hold that the order passed by the Assessing Officer under section 154 of the Act is bad in law. 8. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes. The order pronounced in the open court at the time of hearing on 19th January, 2015.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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