https://www.taxtmi.com/caselaws?id=24045 An order that only rectifies the computation of interest already levied is treated as a rectification order under section 154 of the Income-tax Act and is appealable. The dispute was not about whether interest under section 139(8) could be levied, but about the enhancement of the quantified interest after the original assessment. Applying substance over form, the Calcutta HC held that a rectification enhancing the amount payable falls within section 154 and therefore gives rise to an appeal. The question was answered in the negative, in favour of the assessee. en-us Mon, 03 Oct 1988 00:00:00 +0530 Sat, 16 Jan 2010 12:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24045 An order that only rectifies the computation of interest already levied is treated as a rectification order under section 154 of the Income-tax Act and is appealable. The dispute was not about whether interest under section 139(8) could be levied, but about the enhancement of the quantified interest after the original assessment. Applying substance over form, the Calcutta HC held that a rectification enhancing the amount payable falls within section 154 and therefore gives rise to an appeal. The question was answered in the negative, in favour of the assessee. Case-Laws Income Tax Mon, 03 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24045