Sec. 13 - Omission to levy interest while completing the original assessment under Sec. 6 (2) of the Surtax Act is capable of being rectified by exercise of power by the assessing officer under this provision. [ Commissioner of Income Tax Vs. The Malayala Manorama Co. Ltd., 2001 (3) KLT 945 = ILR 2002 (1) Ker., dated 1st November, 2001. [P.K.Balasubramanyan & C.N.Ramachandran Nair (JJ)]