https://www.taxtmi.com/caselaws?id=61526 The Tribunal dismissed the appeal, ruling that charging interest under sections 139(8) and 215 is mandatory. The failure to charge interest constitutes a rectifiable mistake of law. The Tribunal held that the rectification order was timely, as the limitation period starts from the date of the order containing the mistake, not the original assessment order. en-us Fri, 09 May 2003 00:00:00 +0530 Thu, 13 Jan 2011 11:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61526 The Tribunal dismissed the appeal, ruling that charging interest under sections 139(8) and 215 is mandatory. The failure to charge interest constitutes a rectifiable mistake of law. The Tribunal held that the rectification order was timely, as the limitation period starts from the date of the order containing the mistake, not the original assessment order. Case-Laws Income Tax Fri, 09 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61526