https://www.taxtmi.com/caselaws?id=19295 The Tribunal canceled the second rectification order under section 154 of the Income-tax Act, 1961, regarding interest calculation for belated filing of returns. The court found the interpretation of section 139(8) and rule 119A debatable, emphasizing the need for clarity in statutory provisions. The judgment favored the assessee, highlighting the importance of resolving controversies to avoid conflicting views in tax assessments. en-us Tue, 22 Nov 1994 00:00:00 +0530 Thu, 05 Nov 2009 12:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19295 The Tribunal canceled the second rectification order under section 154 of the Income-tax Act, 1961, regarding interest calculation for belated filing of returns. The court found the interpretation of section 139(8) and rule 119A debatable, emphasizing the need for clarity in statutory provisions. The judgment favored the assessee, highlighting the importance of resolving controversies to avoid conflicting views in tax assessments. Case-Laws Income Tax Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19295