https://www.taxtmi.com/caselaws?id=794159 A rectification under section 154 cannot be used to enhance interest under section 234C where the assessment order already computed the interest correctly. The text states that the lower interest figure matched the assessee's computation sheet and the processing under section 143(3), while the higher figure came only from a system-generated self-computation at return filing. On those facts, there was no apparent mistake in the assessment record capable of rectification, so the rectification proceedings were wrongly initiated and the enhanced interest demand was held invalid. en-us Thu, 25 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794159 A rectification under section 154 cannot be used to enhance interest under section 234C where the assessment order already computed the interest correctly. The text states that the lower interest figure matched the assessee's computation sheet and the processing under section 143(3), while the higher figure came only from a system-generated self-computation at return filing. On those facts, there was no apparent mistake in the assessment record capable of rectification, so the rectification proceedings were wrongly initiated and the enhanced interest demand was held invalid. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794159