Assessee claimed that interest income earned by it from Government companies, which was exempt under section 10(15) was inadvertently stated as dividend income in its return of income instead of interest income received from investments made in several Government Companies which was exempt from tax. The Assessing Officer rejected application under section 154 of the Act. On appeal the Commissioner (Appeals) dismissed the rectification. On appeal Tribunal is   directed to carry out necessary verifications and if claim of assessee was found to be correct, relief was to be allowed to assessee in accordance with law. Zen Tobacco (P.) Ltd. v. Asstt. CIT (2016) 65 taxmann.com 320 (Ahd)(Trib).  (AY. 2017-18)