https://www.taxtmi.com/caselaws?id=67816 The Tribunal held that interest had already been charged at the original assessments, so no waiver occurred. It was also noted that the ITO was not authorized to waive interest under section 155. The Tribunal agreed with the partners that rectification under section 154 was not applicable where no direction was given to charge interest in specific cases. Since interest was already charged at the original assessments, the ITO rectified the mistake of not mentioning interest chargeability in the orders passed under section 155. Some cross-objections were allowed based on the correct application of sections 154 and 155. en-us Wed, 13 Jan 1982 00:00:00 +0530 Mon, 14 Mar 2011 18:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67816 The Tribunal held that interest had already been charged at the original assessments, so no waiver occurred. It was also noted that the ITO was not authorized to waive interest under section 155. The Tribunal agreed with the partners that rectification under section 154 was not applicable where no direction was given to charge interest in specific cases. Since interest was already charged at the original assessments, the ITO rectified the mistake of not mentioning interest chargeability in the orders passed under section 155. Some cross-objections were allowed based on the correct application of sections 154 and 155. Case-Laws Income Tax Wed, 13 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67816