https://www.taxtmi.com/caselaws?id=62705 The Tribunal upheld the rectification under Section 154 regarding the treatment of Rs. 75,000 as advance tax and the charging of interest under Section 217. However, the issue of procedural fairness regarding the notice under Section 154 for interest under Section 139(8) was remanded to the CIT(A) for further verification. The appeal was partly allowed for statistical purposes. en-us Fri, 19 Aug 1988 00:00:00 +0530 Fri, 21 Jan 2011 12:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62705 The Tribunal upheld the rectification under Section 154 regarding the treatment of Rs. 75,000 as advance tax and the charging of interest under Section 217. However, the issue of procedural fairness regarding the notice under Section 154 for interest under Section 139(8) was remanded to the CIT(A) for further verification. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 19 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62705