https://www.taxtmi.com/caselaws?id=63345 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. en-us Tue, 15 Nov 1983 00:00:00 +0530 Sat, 29 Jan 2011 14:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63345 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. Case-Laws Income Tax Tue, 15 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63345