https://www.taxtmi.com/caselaws?id=19680 Mandatory interest for delayed filing of an estate duty return, where the statutory scheme and rules prescribe it and permit only limited reduction, cannot be waived altogether. An assessing authority's failure to levy such compulsory interest is a patent omission, not a debatable issue, and therefore constitutes a mistake apparent from the record. On that basis, rectification under the applicable provision was valid, and the Tribunal was not justified in setting aside the rectification order. The reference was answered against the accountable person and in favour of the Revenue. en-us Thu, 04 Aug 1994 00:00:00 +0530 Sat, 07 Nov 2009 18:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19680 Mandatory interest for delayed filing of an estate duty return, where the statutory scheme and rules prescribe it and permit only limited reduction, cannot be waived altogether. An assessing authority's failure to levy such compulsory interest is a patent omission, not a debatable issue, and therefore constitutes a mistake apparent from the record. On that basis, rectification under the applicable provision was valid, and the Tribunal was not justified in setting aside the rectification order. The reference was answered against the accountable person and in favour of the Revenue. Case-Laws Income Tax Thu, 04 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19680