https://www.taxtmi.com/caselaws?id=21324 Rectification under section 154 is limited to mistakes apparent from the record and cannot be used to reopen a debatable issue. Where the assessee's entitlement to interest under section 214 depended on whether late advance tax payments qualified and whether interest was payable under sections 207 to 213, the question was not free from doubt. The earlier grant of interest therefore could not be withdrawn by rectification, and the issue was answered in favour of the assessee. en-us Mon, 02 Nov 1992 00:00:00 +0530 Sat, 21 Nov 2009 15:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21324 Rectification under section 154 is limited to mistakes apparent from the record and cannot be used to reopen a debatable issue. Where the assessee's entitlement to interest under section 214 depended on whether late advance tax payments qualified and whether interest was payable under sections 207 to 213, the question was not free from doubt. The earlier grant of interest therefore could not be withdrawn by rectification, and the issue was answered in favour of the assessee. Case-Laws Income Tax Mon, 02 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21324