Interest on Overdue Deposits Not Ascertained Liability; Officer's Rectification for 2013-14 Deemed Unjustified After 2009-10 Acceptance.

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....Addition of interest on overdue deposits - ascertained liability or not - Additions made in the rectification proceedings u/s 154 - when the Assessing Officer himself has accepted the claim of the assessee in assessment year 2009-10, then action of the assessing officer in rectifying the assessment order and making addition on the same ground in assessment year 2013-14 i.e. present assessment year, is not justified. - AT....