1985 (12) TMI 69

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....st under s. 215. The assessee was a partner in a firm and he had returned a certain income which was assessed under s. 143 (3) subject to rectification. Thereafter, the rectificatory order was passed by the ITO on the basis of the firm's assessment and added the share income from the firm. The TIO then passed an order under s. 154 levying interest under s. 215. 2. The CIT (A) has observed as fo....

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....y that there should be a mistake apparent from the record. 4. The ld. counsel for the assessee has submitted that this was actually an order under s. 154 and since the question was debatable i.e. the expression "regular assessment" was capable of different interpretation, no order under s. 154 could be passed. 5. In our view it is unnecessary to enter upon this controversy because s. 215 (3)....