Rectification jurisdiction under section 154 cannot reopen settled turnover findings or rework commission income on fresh factual scrutiny.

Section 154 rectification is confined to patent mistakes apparent from the record and cannot be used to reopen a concluded factual determination or to conduct a fresh examination of accounts, bank entries, turnover, or commission income. Where an earlier appellate order has already accepted the turnover figure and computed income on that basis, the issue is treated as settled and final. A request that requires reappraisal of evidence or fresh computation falls outside rectification jurisdiction. The rectification applications were therefore not maintainable, and the refusal to disturb the assessed turnover and resulting commission-based addition was upheld.

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Issues: Whether the assessee could invoke rectification jurisdiction to seek re-determination of turnover and reduction of the commission-based income already settled in the earlier appellate proceedings.

Analysis: Rectification under section 154 is confined to an obvious mistake apparent from the record and does not extend to a re-examination of accounts, verification of bank entries, or a fresh computation of turnover. The earlier appellate order had accepted the turnover figure and computed income on that basis, so the issue was already embedded in the subject matter decided in the appellate process. The assessee's request required detailed scrutiny and reappraisal of facts, which lies outside the scope of rectification and is also barred by the finality of the earlier appellate determination.

Conclusion: The rectification applications were not maintainable and were rightly rejected.

Final Conclusion: The challenge to the refusal of rectification failed, and the assessed turnover and resulting commission-based addition remained undisturbed.

Ratio Decidendi: Section 154 cannot be used to reopen a concluded factual determination or to undertake a fresh factual inquiry into turnover or account entries; it is limited to correcting only patent mistakes apparent from the record.

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