TMI Blog1988 (10) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... Act"), the Income-tax Appellate Tribunal, Indore Bench, Indore, has referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Income-tax Officer was justified in dismissing the assessee's application praying for rectification of his earlier order by which the Income-tax Officer has chosen to charge interest under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e could not be assessed at Rs. 31,640 and that interest could not be levied under section 139(8) or section 217(1A) of the Act. That application was rejected by the Income-tax Officer on the ground that there was no mistake or error apparent on the face of the record. Aggrieved by this order, the assessee preferred an appeal before the Appellate Assistant Commissioner but that appeal was dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in rejecting the application under section 154 of the Act. Having heard learned counsel for the assessee, we have come to the conclusion that this reference must be answered in the affirmative and against the assessee. Under section 143(1) of the Act, the Income-tax Officer has to make an assessment of the total income after making such adjustments to the income or loss declared in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-section (1A) of section 217 of the Act were not attracted. In these circumstances, the Tribunal cannot be held to have erred in law in upholding the order passed by the income-tax Officer rejecting the application filed by the assessee under section 154 of the Act. For all these reasons, our answer to the question referred to this court is in the affirmative and against the assessee. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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