https://www.taxtmi.com/caselaws?id=787302 Whether the assessing officer could invoke section 154 to withdraw interest under section 244A on refund of excess self assessment tax is examined: amendment under section 154 is limited to mistakes apparent from the record-errors that are obvious and not open to reasonable debate-and cannot correct questions on which authoritative decisions conflict. Because entitlement to interest on refunds of self assessment tax was supported by competing judicial authorities and guidance, the issue was debatable and not a patent mistake; rectification under section 154 was therefore held not maintainable and the appeal succeeded for the assessee. en-us Tue, 17 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 10:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787302 Whether the assessing officer could invoke section 154 to withdraw interest under section 244A on refund of excess self assessment tax is examined: amendment under section 154 is limited to mistakes apparent from the record-errors that are obvious and not open to reasonable debate-and cannot correct questions on which authoritative decisions conflict. Because entitlement to interest on refunds of self assessment tax was supported by competing judicial authorities and guidance, the issue was debatable and not a patent mistake; rectification under section 154 was therefore held not maintainable and the appeal succeeded for the assessee. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787302