https://www.taxtmi.com/caselaws?id=60545 Rectification power under section 154 cannot be used to withdraw interest granted under section 214 where the dispute turns on whether delayed advance-tax instalments affect entitlement. The point was not an obvious or patent mistake; it depended on competing judicial views on the treatment of advance-tax payments and the resulting interest. Because a debatable issue falls outside the narrow scope of rectification, the attempted withdrawal of interest was not sustainable. en-us Thu, 11 Feb 1982 00:00:00 +0530 Wed, 05 Jan 2011 18:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60545 Rectification power under section 154 cannot be used to withdraw interest granted under section 214 where the dispute turns on whether delayed advance-tax instalments affect entitlement. The point was not an obvious or patent mistake; it depended on competing judicial views on the treatment of advance-tax payments and the resulting interest. Because a debatable issue falls outside the narrow scope of rectification, the attempted withdrawal of interest was not sustainable. Case-Laws Income Tax Thu, 11 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60545