Recourse to rectification proceedings u/s 154 by Settlement ...
Settlement Commission Lacks Power to Impose Interest via Rectification Under Income Tax Act Sections 245D(4) & 154.
March 17, 2015
Case Laws Income Tax HC
Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify, the levy interest cannot be imposed by rectifying a concluded order under Section 245D(4) of the Act. - HC
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