Assessee filed its return of income in response to notice issued under section 148. Thereafter, the Assessing Officer passed a reassessment order indicating that “interest under sections 234A, 234B, 234C and 234D, if any, had been charged” and was accompanied by an Income Tax Computation Form (I.T.N.S. 150) wherein interest charged under section 234A was zero. Thereafter on 12-12-2024, a show cause notice was issued to pass a rectification order on the ground that the assessee had delayed in filing its return in response to notice issued under section 148 and, thus, was required to pay interest under section 234A for a period of four months. Subsequently, a rectification order was passed. On writ the court held that   from perusal of reassessment order that Assessing Officer was of view that no interest under section 234A was chargeable. Furthermore, the Assessing Officer had signed Form ITNS-150, which indicated interest under section 234A was zero. Thus, Form ITNS-150, which sets out the quantum of tax determined to be payable by an assessee was an order under section 143(3) and any amendment to Form ITNS-150 would fall within the scope of an amendment as contemplated under section 154(1)(a). Thus, in terms of sub-section (7) of section 154, no amendment of such an order can be made after expiry of four years from the date of said order. Thus, the show cause notice and order were barred by limitation, and the demand was set aside. (AY. 2011-12)