https://www.taxtmi.com/caselaws?id=213994 The Tribunal ruled in favor of the assessee, stating they could not be treated as an assessee-in-default under section 201(1) and that no interest was leviable under section 201(1A). The revenue's petitions seeking recall/rectification of the Tribunal's order were partly allowed for a typographical error but otherwise dismissed, as no rectification was necessary due to no apparent mistakes in the records. The case was also pending before the High Court, encompassing all issues discussed. en-us Wed, 18 May 2011 00:00:00 +0530 Fri, 15 Jun 2012 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213994 The Tribunal ruled in favor of the assessee, stating they could not be treated as an assessee-in-default under section 201(1) and that no interest was leviable under section 201(1A). The revenue's petitions seeking recall/rectification of the Tribunal's order were partly allowed for a typographical error but otherwise dismissed, as no rectification was necessary due to no apparent mistakes in the records. The case was also pending before the High Court, encompassing all issues discussed. Case-Laws Income Tax Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213994