https://www.taxtmi.com/caselaws?id=801713 Rectification under section 154 is confined to a mistake apparent from the record of the order proposed for correction and to grounds identified in the rectification notice. It cannot be used to levy interest under sections 234B or 234C through an appeal-effect order where the notice did not identify the relevant omission, section 234B had undergone appellate adjudication and merger, or the alleged section 234C omission related to the original assessment rather than the appeal-effect order. Chargeability of section 234C interest requiring examination of proviso (c) to section 234C(1)(b) is debatable and therefore lies outside rectification jurisdiction. en-us Thu, 16 Jul 2026 00:00:00 +0530 Mon, 26 Oct 2026 08:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801713 Rectification under section 154 is confined to a mistake apparent from the record of the order proposed for correction and to grounds identified in the rectification notice. It cannot be used to levy interest under sections 234B or 234C through an appeal-effect order where the notice did not identify the relevant omission, section 234B had undergone appellate adjudication and merger, or the alleged section 234C omission related to the original assessment rather than the appeal-effect order. Chargeability of section 234C interest requiring examination of proviso (c) to section 234C(1)(b) is debatable and therefore lies outside rectification jurisdiction. Case-Laws Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801713