Rectification cannot enhance interest levy on a debatable issue where no mistake is apparent from the record.

Rectification under section 154 is confined to a patent mistake apparent from the record and cannot be used to revisit a debatable issue. Where interest under section 139(8) had already been charged for delayed filing, the department sought to increase the levy through rectification, but the alleged excess depended on a point on which judicial opinion was divided and required further reasoning. Because the issue was not an obvious error from the record, section 154 was not available to enhance the interest levy, and the assessee succeeded.

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Issues: Whether interest under section 139(8) could be enhanced by resort to rectification under section 154 when the issue was debatable and the alleged error was not apparent from the record.

Analysis: The return was filed late and interest was initially charged for eight months under section 139(8). The department later sought to increase the levy by one further month through section 154. Rectification is permissible only for an obvious and patent mistake apparent from the record, not for a point on which judicial opinion is divided or which requires long-drawn reasoning. Since the issue involved cleavage of opinion, the alleged error could not be treated as a mistake apparent from the record.

Conclusion: Section 154 could not be invoked to enhance the interest levy on the debatable issue, and the decision was in favour of the assessee.

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