https://www.taxtmi.com/caselaws?id=31804 The court dismissed the appeals in a case concerning rectification sought by the revenue under Section 254(2) of the Income Tax Act, 1961. The judgment clarified that the impugned order merely added clarity to the previous order, directing the Assessing Officer to charge interest under Section 201(1A) if the facts provided by the assessee were inaccurate. The court emphasized the necessity for the Assessing Officer to issue a notice and provide a reasonable opportunity of hearing to the assessee before taking any action under Section 201(1) or 201(1A). en-us Wed, 10 Dec 2008 00:00:00 +0530 Thu, 18 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31804 The court dismissed the appeals in a case concerning rectification sought by the revenue under Section 254(2) of the Income Tax Act, 1961. The judgment clarified that the impugned order merely added clarity to the previous order, directing the Assessing Officer to charge interest under Section 201(1A) if the facts provided by the assessee were inaccurate. The court emphasized the necessity for the Assessing Officer to issue a notice and provide a reasonable opportunity of hearing to the assessee before taking any action under Section 201(1) or 201(1A). Case-Laws Income Tax Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31804