https://www.taxtmi.com/caselaws?id=14845 The High Court upheld the Tribunal's decision, ruling that Section 154 of the Income-tax Act did not apply to the case. It emphasized that for Section 154 to be applicable, the mistake must be apparent on the face of the record and not subject to debate. The Court concluded that the issue of interest chargeability was debatable, falling outside the scope of Section 154. As no question of law arose, the appeal was dismissed, and Section 260A of the Act was deemed inapplicable to the case. en-us Thu, 17 Aug 2000 00:00:00 +0530 Thu, 23 Jul 2009 16:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14845 The High Court upheld the Tribunal's decision, ruling that Section 154 of the Income-tax Act did not apply to the case. It emphasized that for Section 154 to be applicable, the mistake must be apparent on the face of the record and not subject to debate. The Court concluded that the issue of interest chargeability was debatable, falling outside the scope of Section 154. As no question of law arose, the appeal was dismissed, and Section 260A of the Act was deemed inapplicable to the case. Case-Laws Income Tax Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14845