https://www.taxtmi.com/caselaws?id=60394 Rectification under section 154 could not be used to enhance interest under section 139(8) where the charging provision had to be read with rule 119A and the issue was debatable rather than a mistake apparent from the record. The appellate challenge to the section 154 order was maintainable because the order was in substance a rectification order, not merely an order under section 139(8). As the dispute required interpretation of the provision and rule, the rectification was wrongly invoked and the enhanced interest was set aside. en-us Wed, 24 Jun 1981 00:00:00 +0530 Wed, 05 Jan 2011 11:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60394 Rectification under section 154 could not be used to enhance interest under section 139(8) where the charging provision had to be read with rule 119A and the issue was debatable rather than a mistake apparent from the record. The appellate challenge to the section 154 order was maintainable because the order was in substance a rectification order, not merely an order under section 139(8). As the dispute required interpretation of the provision and rule, the rectification was wrongly invoked and the enhanced interest was set aside. Case-Laws Income Tax Wed, 24 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60394