https://www.taxtmi.com/caselaws?id=20096 The Court ruled in favor of the Revenue, holding that in cases of conflicting judicial opinions on a legal issue, rectification proceedings under section 154 cannot be entertained. The Court emphasized the importance of consistency in judicial interpretation and cited the V. R. Sonti case to support its decision. Consequently, the Court denied the assessee's claim for interest under section 214 beyond the original assessment date, following the principle that rectification proceedings should not proceed when multiple High Courts hold contradictory views on a legal issue. en-us Mon, 10 May 1993 00:00:00 +0530 Wed, 11 Nov 2009 16:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20096 The Court ruled in favor of the Revenue, holding that in cases of conflicting judicial opinions on a legal issue, rectification proceedings under section 154 cannot be entertained. The Court emphasized the importance of consistency in judicial interpretation and cited the V. R. Sonti case to support its decision. Consequently, the Court denied the assessee's claim for interest under section 214 beyond the original assessment date, following the principle that rectification proceedings should not proceed when multiple High Courts hold contradictory views on a legal issue. Case-Laws Income Tax Mon, 10 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20096