TMI BlogApplication u/s 154 - grant of interest u/ 244A - On appeal, we find that the CIT(A), being of the view...Application u/s 154 - grant of interest u/ 244A - On appeal, we find that the CIT(A), being of the view that the impugned order before him was an order passed by the A.O u/s 154 of the Act declining the assessee’s request for rectification, had thus, proceeded with on the basis of the said misconceived factual position and had dismissed the assessee’s appeal, for the reason, that the claim of the assessee did not fall within the realm of a mistake apparent from the record within the meaning of S..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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