https://www.taxtmi.com/caselaws?id=22862 The court held that the rectification order enhancing the tax liability without providing notice to the assessee was illegal. It was determined that the Income-tax Officer did not have the authority to withdraw interest under section 214 and impose interest under section 217 without following the principles of natural justice. As a result, the questions regarding the Income-tax Officer's competency in this matter were considered moot due to the invalidity of the rectification order. The court declined to address these questions and disposed of the references without awarding costs to either party. en-us Wed, 09 Jan 1991 00:00:00 +0530 Mon, 14 Dec 2009 16:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22862 The court held that the rectification order enhancing the tax liability without providing notice to the assessee was illegal. It was determined that the Income-tax Officer did not have the authority to withdraw interest under section 214 and impose interest under section 217 without following the principles of natural justice. As a result, the questions regarding the Income-tax Officer's competency in this matter were considered moot due to the invalidity of the rectification order. The court declined to address these questions and disposed of the references without awarding costs to either party. Case-Laws Income Tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22862