https://www.taxtmi.com/caselaws?id=66003 The appellate tribunal dismissed the appeal, upholding the decision of the Commissioner (Appeals) that the issue involved was debatable, and there was no mistake apparent from the record to rectify the order under section 154. The conflicting decisions by different High Courts on the issue of allowing interest under section 214 in such cases contributed to the debatable nature of the issue. en-us Thu, 16 May 1985 00:00:00 +0530 Sat, 19 Feb 2011 17:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66003 The appellate tribunal dismissed the appeal, upholding the decision of the Commissioner (Appeals) that the issue involved was debatable, and there was no mistake apparent from the record to rectify the order under section 154. The conflicting decisions by different High Courts on the issue of allowing interest under section 214 in such cases contributed to the debatable nature of the issue. Case-Laws Income Tax Thu, 16 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66003