https://www.taxtmi.com/caselaws?id=55363 The omission to charge interest under section 217(1A) could not be rectified under section 154 where the assessee contended that delay in completing the assessment was not attributable to it and that rule 40 waived the interest. Because applicability of rule 40 required consideration and the liability to interest was not free from doubt, the omission was not an obvious or patent mistake apparent from the record. The assessee therefore succeeded. en-us Thu, 07 Apr 1977 00:00:00 +0530 Fri, 26 Nov 2010 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55363 The omission to charge interest under section 217(1A) could not be rectified under section 154 where the assessee contended that delay in completing the assessment was not attributable to it and that rule 40 waived the interest. Because applicability of rule 40 required consideration and the liability to interest was not free from doubt, the omission was not an obvious or patent mistake apparent from the record. The assessee therefore succeeded. Case-Laws Income Tax Thu, 07 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55363