https://www.taxtmi.com/caselaws?id=55205 The Tribunal dismissed the departmental appeal, upholding the CIT(A)'s decision. The rectification order under section 154 was deemed invalid due to the finality of the original assessment orders, and the increase in interest under section 215 was not justified based on the provisions applicable during the relevant assessment year. en-us Fri, 15 Dec 1989 00:00:00 +0530 Fri, 20 Jan 2012 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55205 The Tribunal dismissed the departmental appeal, upholding the CIT(A)'s decision. The rectification order under section 154 was deemed invalid due to the finality of the original assessment orders, and the increase in interest under section 215 was not justified based on the provisions applicable during the relevant assessment year. Case-Laws Income Tax Fri, 15 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55205