Tribunal held that merely because the assessee had disputed the assessment before the higher appellate forum, it did not deprive the Department of the right to rectify the assessment order or the tax demand raised against the assessee provided the action of the Assessing Officer fell within the parameters of section 154. As regards levy of interest the provisions of section 234B in clear terms impose the mandate to collect interest at the rates stipulated therein  there is no discretion available to the Assessing Officer or the assessee not to compute the interest, accordingly the levy of interest is held to be justified. (AY.2013-14).