https://www.taxtmi.com/caselaws?id=27180 Rectification under section 35 of the Indian Income-tax Act, 1922 was unavailable because the alleged error in allowing interest under section 244 of the Income-tax Act, 1961 was not a patent mistake apparent from the record. The earlier refund and interest proceedings had already been dealt with under the 1961 Act, and the interest allowance followed a Commissioner's direction rather than an independent exercise by the Income-tax Officer. As the reopening depended on a debatable question of law and not an obvious clerical or factual error, the rectification order was quashed and the withdrawal of interest was held unsustainable. en-us Thu, 10 Jan 1985 00:00:00 +0530 Thu, 11 Feb 2010 12:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27180 Rectification under section 35 of the Indian Income-tax Act, 1922 was unavailable because the alleged error in allowing interest under section 244 of the Income-tax Act, 1961 was not a patent mistake apparent from the record. The earlier refund and interest proceedings had already been dealt with under the 1961 Act, and the interest allowance followed a Commissioner's direction rather than an independent exercise by the Income-tax Officer. As the reopening depended on a debatable question of law and not an obvious clerical or factual error, the rectification order was quashed and the withdrawal of interest was held unsustainable. Case-Laws Income Tax Thu, 10 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27180