https://www.taxtmi.com/caselaws?id=24690 Once the rectification order under section 154 ceased to exist after its cancellation was sustained, the interest included within that order under section 139(8) could not survive independently. The High Court treated the proposed question on the Tribunal's direction to the Commissioner (Appeals) as academic because no live controversy remained after the underlying order had been set aside. The ground relating to interest was also regarded as valid only because the rectification order itself had specifically provided for such interest. No reference was required, and the application under section 256(2) was dismissed. en-us Thu, 21 Aug 1986 00:00:00 +0530 Thu, 21 Jan 2010 16:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24690 Once the rectification order under section 154 ceased to exist after its cancellation was sustained, the interest included within that order under section 139(8) could not survive independently. The High Court treated the proposed question on the Tribunal's direction to the Commissioner (Appeals) as academic because no live controversy remained after the underlying order had been set aside. The ground relating to interest was also regarded as valid only because the rectification order itself had specifically provided for such interest. No reference was required, and the application under section 256(2) was dismissed. Case-Laws Income Tax Thu, 21 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24690