Rectification under section 154 cannot be used to reopen a claim...

Rectification under section 154 cannot be used to reopen a claim on surcharge and education cess under the India-USA DTAA once the issue has already been decided in a speaking appellate order. The Tribunal held that this was not a mistake apparent from the record, because section 154 does not permit reappreciation or modification of a concluded issue. It also noted that the jurisdictional High Court had taken the same view against the assessee. The rectification order was therefore upheld and the assessee's challenge failed.