https://www.taxtmi.com/caselaws?id=67643 Section 254(2) permits rectification only of a mistake apparent from the record, not a review or detailed reappraisal of evidence. The Tribunal treated mistaken assumptions already reflected in the record as rectifiable, including overlooked or misunderstood material on jewellery disclosed in the wealth-tax return, jewellery found on Shri Anand, jewellery received under the will of late Smt. Rajshree Jethwani, and surrender reflected in the firm's case, and it allowed the corresponding credits while deleting related additions. It declined rectification on the factual observation that the search and surrender occurred simultaneously, finding no error in that statement. en-us Wed, 09 Feb 2000 00:00:00 +0530 Sat, 12 Mar 2011 11:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67643 Section 254(2) permits rectification only of a mistake apparent from the record, not a review or detailed reappraisal of evidence. The Tribunal treated mistaken assumptions already reflected in the record as rectifiable, including overlooked or misunderstood material on jewellery disclosed in the wealth-tax return, jewellery found on Shri Anand, jewellery received under the will of late Smt. Rajshree Jethwani, and surrender reflected in the firm's case, and it allowed the corresponding credits while deleting related additions. It declined rectification on the factual observation that the search and surrender occurred simultaneously, finding no error in that statement. Case-Laws Income Tax Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67643