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| The Tax Publishers2020 TaxPub(DT) 4396 (Del-HC) INCOME TAX ACT, 1961
Section 154
Where assessee sought direction to Revenue to decide its rectification application, keeping in view of the limited prayer of the assessee, the Revenue was directed to decide the assessee's rectification application in accordance with law by way of a reasoned order within four weeks after giving an opportunity of hearing to the assessee.
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Rectification under section 154 - Interest under section 234A - -
Assessee filed a writ petition seeking direction to Revenue to decide the rectification application filed by the assessee, wherein the assessee prayed for deletion of interest charged under section 234A as well as for giving credit of correct amount of prepaid tax. It was stated that the Revenue grossly erred in not passing the order on rectification application within the time limit prescribed under section 154(8). Held: In view of the limited prayer of the assessee, the Revenue was directed to decide the assessee's rectification application in accordance with law by way of a reasoned order within four weeks after giving an opportunity of hearing to the assessee.
REFERRED :
FAVOUR : Directions issued
A.Y. :
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