https://www.taxtmi.com/caselaws?id=58398 The Tribunal held that charging interest under sections 139(8) and 217 without explicit direction in the assessment order cannot be considered a mistake apparent from the record. It also determined that failure to consider a payment made after the last date for advance tax installment does not constitute a mistake. Further, the Tribunal directed verification on the applicability of interest under section 217 for the assessment year 1978-79, emphasizing the need to confirm the obligation to file a voluntary estimate of advance tax. The appeal was partly allowed, with directions to cancel interest under section 217 if the verification supported the assessee's claim of being already assessed at the time the estimate was due. en-us Fri, 11 Nov 1983 00:00:00 +0530 Sat, 18 Dec 2010 17:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58398 The Tribunal held that charging interest under sections 139(8) and 217 without explicit direction in the assessment order cannot be considered a mistake apparent from the record. It also determined that failure to consider a payment made after the last date for advance tax installment does not constitute a mistake. Further, the Tribunal directed verification on the applicability of interest under section 217 for the assessment year 1978-79, emphasizing the need to confirm the obligation to file a voluntary estimate of advance tax. The appeal was partly allowed, with directions to cancel interest under section 217 if the verification supported the assessee's claim of being already assessed at the time the estimate was due. Case-Laws Income Tax Fri, 11 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58398