Hence, there was no surviving addition on account of interest income. Where AO rectifies computation by order u/s 154 & grants full relief u/s 89(1), there remains no subsisting addition. 1961 were initiated on the tax rebate amount of Rs.9,28,962.00 claimed as relief under Section 89 of the Income Tax Act. The assessee had not made any mistake in calculation of relief while filing her income tax return and had rightly and lawfully claimed the relief. As such, Assessing Officer has not made any addition on earning of interest income, therefore, the observation of the ld.