https://www.taxtmi.com/caselaws?id=67587 The case involved issues regarding the levy of interest under section 139(8) in rectification proceedings, the status of the calculation sheet as part of the assessment order, the deletion of interest by the Appellate Assistant Commissioner (AAC), and whether the matter should be remanded to the Income Tax Officer (ITO) for fresh examination. The majority opinion favored remanding the matter to the ITO for reconsideration of the waiver of interest under section 139(8), following the Third Member's decision that the calculation sheet should be considered part of the assessment order in accordance with section 292B of the Income Tax Act. en-us Mon, 23 Nov 1987 00:00:00 +0530 Fri, 11 Mar 2011 14:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67587 The case involved issues regarding the levy of interest under section 139(8) in rectification proceedings, the status of the calculation sheet as part of the assessment order, the deletion of interest by the Appellate Assistant Commissioner (AAC), and whether the matter should be remanded to the Income Tax Officer (ITO) for fresh examination. The majority opinion favored remanding the matter to the ITO for reconsideration of the waiver of interest under section 139(8), following the Third Member's decision that the calculation sheet should be considered part of the assessment order in accordance with section 292B of the Income Tax Act. Case-Laws Income Tax Mon, 23 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67587