https://www.taxtmi.com/caselaws?id=38824 The court dismissed the applications without costs, finding no grounds to provide relief to the petitioner. The court held that the conflict between different High Courts on the issue of charging interest for late filing of returns rendered it debatable, making rectification under section 154 inapplicable. As the matter involved a debatable point of law, the court concluded that section 154 could not rectify the alleged mistake in charging interest. Consequently, the court deemed the application under section 154 as not maintainable and upheld the authorities' decision to dismiss it. en-us Fri, 21 Jan 1977 00:00:00 +0530 Fri, 09 Apr 2010 12:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38824 The court dismissed the applications without costs, finding no grounds to provide relief to the petitioner. The court held that the conflict between different High Courts on the issue of charging interest for late filing of returns rendered it debatable, making rectification under section 154 inapplicable. As the matter involved a debatable point of law, the court concluded that section 154 could not rectify the alleged mistake in charging interest. Consequently, the court deemed the application under section 154 as not maintainable and upheld the authorities' decision to dismiss it. Case-Laws Income Tax Fri, 21 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38824