Assessee was granted interest payment under section 244A of the Act.  Subsequently, Assessing Officer withdrew said interest on ground that assessee enhanced TDS claim by filing revised return and thus, assessee was responsible for delay in making correct claim of refund.  As per section 244A(2) final call about period to be excluded for grant of interest is to be taken by Pr. Chief Commissioner or Chief Commissioner or Pr. Commissioner or Commissioner and that exercise was admittedly not done in instant case. Since Assessing Officer had no authority to decide period for which interest under section 244A was to be declined,  withdrawal of interest under section 244A(2) was beyond scope of rectification of mistake under section 154 of the Act.  (AY. 2010-11)