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2004 (7) TMI 77 - HC - Income TaxRectification u/s 254(2) – finality of the appellate order - error apparent on the face of the record - assessee/appellant submitted a return under the amnesty scheme and offered the gratuity liability on the basis of actuarial certification for taxation – by an order dated March 17, 1989, the CIT (Appeals) held that no interest can be charged either u/s 139(8) or u/s 215 in a reassessment made u/s 147 - According to assessee, the finality of the order dated March 17, 1989, was completely overlooked and omitted to be considered - Mistake sought to be corrected is attributable to the Tribunal's misconception and error or omission to note that the order dated March 17, 1989, has reached the finality and was no more open to interference in an appeal preferred against an order attempting to give effect to the order dated March 17,1989, since attained finality - Impugned Tribunal’s order dated March 30, 2000, passed on the application for rectification is hereby set aside only to the extent it had rejected the prayer of the assessee with regard to waiver of interest.
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