https://www.taxtmi.com/caselaws?id=18830 The High Court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee on both issues. The judgment emphasized the need for a mistake to be self-evident and not subject to debate for rectification under section 154. The decision highlighted the complexity and divergent views regarding the entitlement to interest on advance tax paid within the financial year, ultimately denying the assessee's claim for interest on the balance amount of advance tax. en-us Tue, 14 Mar 1995 00:00:00 +0530 Mon, 02 Nov 2009 12:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18830 The High Court upheld the Tribunal's decision, ruling in favor of the Revenue and against the assessee on both issues. The judgment emphasized the need for a mistake to be self-evident and not subject to debate for rectification under section 154. The decision highlighted the complexity and divergent views regarding the entitlement to interest on advance tax paid within the financial year, ultimately denying the assessee's claim for interest on the balance amount of advance tax. Case-Laws Income Tax Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18830