https://www.taxtmi.com/caselaws?id=56813 The Tribunal reversed the Appellate Assistant Commissioner's decision and allowed the departmental appeals, stating that the controversy over the interpretation of charging interest under sections 139(8) and 217 in proceedings initiated under section 148 required further independent resolution beyond rectification under section 154. The Tribunal emphasized the need for a more comprehensive approach to resolve the interpretational issues surrounding these provisions in various contexts. en-us Thu, 03 Jan 1985 00:00:00 +0530 Mon, 06 Dec 2010 17:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56813 The Tribunal reversed the Appellate Assistant Commissioner's decision and allowed the departmental appeals, stating that the controversy over the interpretation of charging interest under sections 139(8) and 217 in proceedings initiated under section 148 required further independent resolution beyond rectification under section 154. The Tribunal emphasized the need for a more comprehensive approach to resolve the interpretational issues surrounding these provisions in various contexts. Case-Laws Income Tax Thu, 03 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56813