https://www.taxtmi.com/caselaws?id=56305 Interest under section 215 could not be charged on an enhanced assessment arising from rectification where the relevant period was before the 1 April 1985 amendment to section 215(3). The Tribunal noted that, prior to that amendment, the provision only contemplated refund of interest when tax liability was reduced and did not authorise fresh or additional interest when liability was increased. On that pre-amendment position, the levy was not sustainable, and the order quashing the interest demand was upheld. en-us Fri, 13 Dec 1985 00:00:00 +0530 Thu, 02 Dec 2010 18:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56305 Interest under section 215 could not be charged on an enhanced assessment arising from rectification where the relevant period was before the 1 April 1985 amendment to section 215(3). The Tribunal noted that, prior to that amendment, the provision only contemplated refund of interest when tax liability was reduced and did not authorise fresh or additional interest when liability was increased. On that pre-amendment position, the levy was not sustainable, and the order quashing the interest demand was upheld. Case-Laws Income Tax Fri, 13 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56305