9911796707
TMI Blog2023 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... is an appeal filed by the assessee against the order of the ld. CIT(A), Ajmer dated 19-08-2019 for the assessment year 2010-11 raising therein solitary ground of appeal as under:- ''that on the facts and in the circumstances of the case, ld.CIT(A) erred in sustaining the order u/s 154 by which AO enhanced interest chargeable u/s 234A from Rs.8297/- to Rs.97493/- denying to follow judgement of Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was a mistake apparent from record in the assessment order dated 26-03-2015 passed u/s 143(3) r.w.s. 147. As far as the amount of interest charged u/s 234A is concerned, the mistake has rightly been rectified by the AO u/s 154. Accordingly, the order dated 30-11-18 passed by the AO u/s 154 is held to be valid and in accordance with the provisions of law. Accordingly, all the grounds of appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime u/s 147 then the assessee cannot be made to pay interest for the period during which it was not possible on the part of the assessee to file return i.e. after one year from the end of the assessment year till issuance of notice u/s 148 of the Act. Hence, in this view of the matter, order passed by the AO u/s 154 is not in accordance with law and we do not concur with the findings of the ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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