Interest cannot be charged without a specific assessment order; omission to direct levy was rectifiable as a patent mistake.

Interest under sections 139(8) and 217(1) of the Income-tax Act could not be levied through a demand notice when the assessment order contained no specific direction for such levy. The Tribunal treated the omission to pass a proper charging order as a mistake apparent from the record, capable of rectification under section 154. On that basis, deletion of the interest demand was upheld in favour of the assessee.

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Issues: Whether interest under sections 139(8) and 217(1) of the Income-tax Act, 1961 could be charged in the absence of a specific order in the assessment, and whether the omission constituted a mistake apparent from record rectifiable under section 154.

Analysis: The assessment did not contain any specific order directing the levy of interest under the relevant provisions. The Tribunal followed its earlier view that, where the assessment order is silent on such levy, the assessee cannot be fastened with interest by a demand notice. The omission to make a proper order for charging interest was treated as an error apparent from the record, warranting rectification.

Conclusion: Interest under sections 139(8) and 217(1) could not be charged without a specific order, and the rectification deleting the interest was upheld in favour of the assessee.

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