https://www.taxtmi.com/caselaws?id=70838 Rectification under section 154 is confined to patent mistakes apparent from the record and cannot be used to reopen a debatable question on the levy of interest under sections 234A, 234B and 234C. Where the levy had been deleted and was later sought to be restored by rectification, the issue was not an obvious error but a matter on which two views were possible, so section 154 was not available. An adverse rectification order also requires a reasonable opportunity of hearing; absence of such opportunity renders the amendment unsustainable on natural justice grounds. en-us Wed, 10 Jan 2001 00:00:00 +0530 Tue, 19 Apr 2011 15:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70838 Rectification under section 154 is confined to patent mistakes apparent from the record and cannot be used to reopen a debatable question on the levy of interest under sections 234A, 234B and 234C. Where the levy had been deleted and was later sought to be restored by rectification, the issue was not an obvious error but a matter on which two views were possible, so section 154 was not available. An adverse rectification order also requires a reasonable opportunity of hearing; absence of such opportunity renders the amendment unsustainable on natural justice grounds. Case-Laws Income Tax Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70838