TaxTMI 
TaxTMI 
2017 (12) TMI 986
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....ake a remedial action to rectify any mistake that is apparent from record or any previous order by passing an order u/s 154 of the Act. The Ld. CIT(A)-2 relied on the decision of Hon'ble Supreme Court in the case of Ranchi Club Ltd., and decision of Hon'ble Delhi & Rajasthan High Court. However, the above judgment are silent on the fact that the Assessing Officer can take a remedial action to rectify any mistake that is apparent from record or any previous order by passing an order u/s 154 of the Act as is done in this case. 2. On the facts and circumstances of the case that the decision of Ld. CIT(A)-2 is merely based on the fact that order to charge interest is to contain a specific direction giving reference to the section und....
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....n'ble Delhi High Court in the case of CIT Vs. Kishan Lal (HUF) has again held that in the absence of no direction in the assessment order for charge of interest u/s 234A and 234B, no interest can be recovered. It was submitted that the case law relied on by Ld. DR is on different facts as in that case, the Hon'ble Punjab & Haryana High Court had held that omission to take into account a statutory provision was rectifiable u/s 154 of the Act whereas in the present case, the issue is as to whether non charging of interest can be rectified which was not in the original assessment order. 5. We have heard the rival parties and have gone though the material placed on record. We find that assessee filed a return of income declaring a loss....
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.... findings of the Ld. CIT(A) are reproduced below: "I have considered the rectification order and the written submissions of the appellant. The copy of the assessment order u/s 143(3) of the Act dated 23-12-2011 in the case of the appellant was perused. It is revealed that no order was given by the AO to charge interest u/s 234A in the body of the assessment order, The AO found subsequently that interest u/s 234A for late filing the return was not charged and that the assessee was liable to be charged interest u/s 234A for 6 months. Considering the same to be a mistake apparent from record, the AO rectified the assessment order and charged interest at Rs. 21,49,438/- u/s 154 of the Act vide order dated 10-05-2013. The decision of hon'bl....