https://www.taxtmi.com/caselaws?id=57030 The Appellate Tribunal upheld the Income Tax Officer's decision to charge interest under sections 139(8) and 215/217 of the Income-tax Act, 1961 for the assessment year 1980-81. The Tribunal found that the ITO's inclusion of interest amounts in the assessment order was in accordance with the law, rejecting the argument that a formal order was required. Additionally, the Tribunal determined that the ITO followed the proper procedure before charging interest, emphasizing the narrow scope of rectification jurisdiction under section 154 and dismissing the appeal based on lack of apparent mistake from the record. en-us Sun, 19 May 1985 00:00:00 +0530 Wed, 08 Dec 2010 10:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57030 The Appellate Tribunal upheld the Income Tax Officer's decision to charge interest under sections 139(8) and 215/217 of the Income-tax Act, 1961 for the assessment year 1980-81. The Tribunal found that the ITO's inclusion of interest amounts in the assessment order was in accordance with the law, rejecting the argument that a formal order was required. Additionally, the Tribunal determined that the ITO followed the proper procedure before charging interest, emphasizing the narrow scope of rectification jurisdiction under section 154 and dismissing the appeal based on lack of apparent mistake from the record. Case-Laws Income Tax Sun, 19 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57030