https://www.taxtmi.com/caselaws?id=206363 The tribunal allowed the appeal, ruling in favor of the appellant on the grounds of the validity of the order under Section 154. It held that the assessing officer lacked jurisdiction to rectify the alleged mistake as there was no clear error apparent from the record. The issue of interest under Section 234B was considered consequential, and the assessing officer was directed to revise the interest computation accordingly. en-us Fri, 05 Aug 2011 00:00:00 +0530 Mon, 31 Oct 2011 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206363 The tribunal allowed the appeal, ruling in favor of the appellant on the grounds of the validity of the order under Section 154. It held that the assessing officer lacked jurisdiction to rectify the alleged mistake as there was no clear error apparent from the record. The issue of interest under Section 234B was considered consequential, and the assessing officer was directed to revise the interest computation accordingly. Case-Laws Income Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206363