Sec. 154, 234A & 244A of Income-tax Act, 1961—Interest— Writ petition is disposed of with a direction to revenue to decide the rectification applications within four weeks by a reasoned order in accordance with law.

Facts: Present writ petition has been filed seeking deletion of demand of Rs. 1,54,953 on account of interest for alleged default in furnishing return of income as well as interest under s. 244A.

Held, that petitioner’s rectification applications under s. 154 on the same issue are pending adjudication before the revenue. Consequently, the present writ petition is disposed of with a direction to revenue to decide the aforesaid rectification applications within four weeks by a reasoned order in accordance with law. All the rights and contentions of the parties are left open. - S K JAIN V/s TICEL BIO PARK LTD. - [2020] 29 ITCD Online 017 (DEL)