https://www.taxtmi.com/caselaws?id=22583 Rectification under section 154 was unavailable because the alleged error was not apparent from the record. The court held that the legality of withdrawing interest allowed under section 214 on belated advance tax payment depended on an unsettled and debatable interpretation of sections 214 and 211, with conflicting High Court views and no definitive Supreme Court ruling. Since the issue required reasoning on a controversial point of law rather than correction of a patent mistake, the assessment order could not be revised under section 154 and the rectification order was unsustainable. en-us Tue, 05 Mar 1991 00:00:00 +0530 Fri, 11 Dec 2009 12:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22583 Rectification under section 154 was unavailable because the alleged error was not apparent from the record. The court held that the legality of withdrawing interest allowed under section 214 on belated advance tax payment depended on an unsettled and debatable interpretation of sections 214 and 211, with conflicting High Court views and no definitive Supreme Court ruling. Since the issue required reasoning on a controversial point of law rather than correction of a patent mistake, the assessment order could not be revised under section 154 and the rectification order was unsustainable. Case-Laws Income Tax Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22583