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of <h1>Court rules interest granted under section 214 cannot be rectified under section 154</h1> <h3>Commissioner Of Income-Tax Versus Moti Sagar Kapoor</h3> Commissioner Of Income-Tax Versus Moti Sagar Kapoor - [1993] 200 ITR 743, 111 CTR 12 The High Court of Delhi upheld the Tribunal's decision that the Income-tax Officer's order granting interest to the assessee under section 214 could not be rectified under section 154 due to the debatable nature of the issue. The court cited the Supreme Court's decision in T. S. Balaram, ITO v. Volkart Brothers [1971] 82 ITR 50, stating that section 154 can only rectify a mistake apparent on the face of the order. The question of law was answered in favor of the assessee.
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