Can interest disallowed u/s 36(1) (iii) allowed in next year

At the outset, it is to be mentioned that if the interest was debited to P/L account in FY 2009-10 following the principles laid down in the Accounting Standard then the same is not to be tinkered. The adjustment in 143(3) order would create a new value for the project w.r.t. tax. 

However, if there was an error in debiting it to the P/L account in FY 2009-10, then the same can be rectified in FY 2012-13 by crediting the P/L account and the Project (asset) will be showing a renewed figure and the adjustment would be carried out in the Balance Sheet.