The aassessee moved an application on 8 -7 -2021 to rectify the errors in granting credit and calculating interest\u00a0 u\/s 234B and 244A of the Act . In spite of reminders the application was not passed\u00a0 . In terms of section 154(8) the time limit has expired on 31 -1 2022. The aasseee filed writ petition seeking direction to the\u00a0 Department to decide the rectification dated 8-7 -2021 .Allowing the\u00a0 petition the Court held that the CBDT Instructions No. 2\/ 2013 ( F.No 225 \/76\/2013 \/ITA .II ) dated 5-7 2013 and letter [F.No 225 \/ 148 \/ 2015 -ITA -II\u00a0 ] , dated 5 -7 -2015 stipulated the\u00a0 AO\u00a0 to strictly follow the time limit of 6 months as per section 154(8) of the Act\u00a0 for disposing of rectification applications . Similar directions were\u00a0 also given in Nortel Networks India International Inc . v.ACIT\u00a0 ( WPC\u00a0 12236 \/2021 and Cheil India Pvt Ltd\u00a0 v.Dy .CIT ( WPC 11683 \/2021 ) . Accordingly the court directed the Department to decide the rectification application u\/s 154 within 6 weeks , by way of reasoned order and issue refund if any along with interest within said time\u00a0 \u00a0.( WP (C) 3145 of 2022 dt . 21 -2 -2022)( AY. 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 154 : Rectification of mistake \u2013 Refund along with interest -CBDT instruction \u2013 Direction issued to dispose the application within six weeks by way of reasoned order and issue refund if any along with interest within said time . [ S. 119, 244A, 245 , Art , 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29834","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7Lc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29834"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29834\/revisions"}],"predecessor-version":[{"id":29835,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29834\/revisions\/29835"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}