https://www.taxtmi.com/caselaws?id=24473 The High Court upheld the Income-tax Officer's decision to dismiss the assessee's application for rectification of income tax assessment. The Court found no apparent mistake in the Officer's order as the assessee failed to provide substantial evidence to challenge the assessment. The Court also affirmed the levying of interest under sections 217(1A) and 139(8) of the Act, as the assessee did not present sufficient evidence to support their claim. The Tribunal's decision was upheld, and each party was directed to bear its own costs. en-us Sat, 29 Oct 1988 00:00:00 +0530 Wed, 20 Jan 2010 12:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24473 The High Court upheld the Income-tax Officer's decision to dismiss the assessee's application for rectification of income tax assessment. The Court found no apparent mistake in the Officer's order as the assessee failed to provide substantial evidence to challenge the assessment. The Court also affirmed the levying of interest under sections 217(1A) and 139(8) of the Act, as the assessee did not present sufficient evidence to support their claim. The Tribunal's decision was upheld, and each party was directed to bear its own costs. Case-Laws Income Tax Sat, 29 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24473