https://www.taxtmi.com/caselaws?id=21113 Interest under section 214 was confined to the statutory limits, and the expression "regular assessment" in section 2(40) was treated as limited to assessments under sections 143 and 144. An order passed merely to give effect to appellate directions was not treated as clearly falling within that definition, and the point was regarded as debatable. Because a debatable issue is not fit for rectification under section 154, the assessee's rectification application was held not maintainable and interest under section 214 was not payable up to the date of the order giving effect to the appellate decision. en-us Fri, 12 Jan 1990 00:00:00 +0530 Fri, 20 Nov 2009 11:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21113 Interest under section 214 was confined to the statutory limits, and the expression "regular assessment" in section 2(40) was treated as limited to assessments under sections 143 and 144. An order passed merely to give effect to appellate directions was not treated as clearly falling within that definition, and the point was regarded as debatable. Because a debatable issue is not fit for rectification under section 154, the assessee's rectification application was held not maintainable and interest under section 214 was not payable up to the date of the order giving effect to the appellate decision. Case-Laws Income Tax Fri, 12 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21113