https://www.taxtmi.com/caselaws?id=66989 Withdrawal of interest granted under section 214 through rectification under section 154 was not valid because the issue was debatable and not a mistake apparent from the record. The dispute concerned credit and consequential interest on advance-tax payment, and the tribunal noted that section 154 is limited to patent errors and cannot be used to reopen a matter or change a previously taken view on a controversial point. The rectification order was therefore unsustainable and was set aside in favour of the assessee. en-us Thu, 20 Sep 1979 00:00:00 +0530 Tue, 08 Mar 2011 16:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66989 Withdrawal of interest granted under section 214 through rectification under section 154 was not valid because the issue was debatable and not a mistake apparent from the record. The dispute concerned credit and consequential interest on advance-tax payment, and the tribunal noted that section 154 is limited to patent errors and cannot be used to reopen a matter or change a previously taken view on a controversial point. The rectification order was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Income Tax Thu, 20 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66989