Court held that the assessee’s case is not covered in any of Circular dated 26.6.2006 issued by CBDT for waiver of interests . There is no mistake apparent from record. Apex Court in case of CIT Bhopal v. Ralson Industries Ltd, AIR 2007 SC 668, held that u/s 154, order of rectification could be passed only when there was an error apparent on face of record. Petition was dismissed .
Harish Kumar Gupta v. CCIT (2018) 404 ITR 590/163 DTR 260 / 301 CTR 354 (Uttarakhand) (HC)
S.154: Rectification of mistake apparent on record -Levy of interest- Delay in filing of return-Waiver of interest – Petition was dismissed .[ S. 234A, 234B, 234C ]