TMI Blog1979 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... r, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the Income-tax Officer was not justified in law in invoking the provisions of section 154 and to make an order under that section withdrawing excess interest of Rs. 22,281 holding it to be a mistake apparent from the record ? " The facts found by the Appellate Tribunal and about which there is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. A notice was issued to the assessee and on receipt of its explanation the ITO modified the assessment order by withdrawing the excess interest allowed which came to Rs. 22,281. The assessee appealed and contended before the Assistant Commissio not that the ITO was not justified in reducing the amount of interest admissible to it under s. 214, on the basis of the original assessment as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, the ITO could not treat it as a mistake apparent on the record liable to be rectified under s. 154 of the Act. Thus, the Tribunal confirmed the order of the Assistant Commissioner. After hearing counsel for the parties, we find that the question to which the Appellate Tribunal addressed itself did not arise from the facts of this case. There was no controversy here whatsoever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , was merely a consequential order. There was no controversy at all involved of the nature to which the Appellate Tribunal addressed itself while disposing of the department's appeal. We, therefore, do not agree with the Appellate Tribunal that there was any debatable or controversial question involved in this proceeding so that action could not be taken under s. 154 of the Act. Our answer to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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