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| The Tax Publishers2020 TaxPub(DT) 3046 (Del-HC) INCOME TAX ACT, 1961
Section 154 read with Section 244A
Where assessee sought direction to revenue to dispose of its rectification application and to allow refund along with interest in accordance with section 244A, contending that rectification application was not adjudicated within time stipulated in section 154(8), notice was issued and competent authority was directed to decide assessee's rectification application within stipulated period.
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Rectification under section 154 - Disposal of rectification application within prescribed time in terms of section 154(8) - Allowance of refund along with interest in accordance with section 244A -
Assessee sought direction to revenue to dispose of its rectification application and to allow refund along with interest in accordance with section 244A. Assessee contended that two errors pointed out in rectification application dated were mere computation mistakes apparent on record as provided under section 154(1).Assessee contended that revenue failed in its statutory duty by not adjudicating rectification application within time stipulated in section 154(8). Held: Notice was issued. Keeping in view limited prayer sought in instant writ petition, competent authority was directed to decide assessee's aforesaid rectification application within six weeks by way of a reasoned order and to make payment of refund, if any, in accordance with law.
REFERRED :
FAVOUR : Instructions issued
A.Y. : 2009-10
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