TMI Blog2022 (12) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - ITA No.: 1865/Mum/2022 - - - Dated:- 18-8-2022 - Pramod Kumar (Vice President), and Vikas Awasthy (Judicial Member) FOR THE RESPONDENT TEJINDER PAL ORDER Per Pramod Kumar, VP: 1. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2014. Subsequently, however, the Assessing Officer withdrew the interest granted under section 244A(2) on the ground that it is undisputed fact that in the income tax return filed u/s 139(1) on 30.09.2010, the TDS claim was Rs.10,62,11,325/- which was enhanced to Rs.13,70,80,237/- by filing revised return on 29.03.2012 and thus, the delay was on the part of the assessee to make correct claim of refund . The interest payment of Rs.43,71,038/- was thus withdrawn, disregarding the plea of the assessee that on merits such a claim could not have been declined, and, in any event, such a withdrawal of interest is beyond what is permissible under section 154. The assessee carried the matter in appeal but without any success. The assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as a mistake apparent on record, which, by implication, means that it is an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions . In our considered view, even if the interest under section 244A could be declined for this period on merits, not declining the interest under section 244A could not be treated as a mistake apparent on record within the inherently limited scope of Section 154. In any event, when a question arises as to the period for which such interest under section 244A is to be excluded, this is to be decided by the Commissioner or the Chief Commissioner. The law is quite unambiguous on this aspect as it prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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