https://www.taxtmi.com/caselaws?id=68934 A rectification order under section 154 cannot be used to introduce depreciation or extra shift allowance where no depreciation claim was made in the original assessment and the issue is debatable. A matter that requires debate or fresh computation is not a mistake apparent from the record, so rectification is outside section 154. The later rectification order therefore could not be sustained and was cancelled. en-us Sat, 27 Feb 1982 00:00:00 +0530 Mon, 04 Apr 2011 11:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68934 A rectification order under section 154 cannot be used to introduce depreciation or extra shift allowance where no depreciation claim was made in the original assessment and the issue is debatable. A matter that requires debate or fresh computation is not a mistake apparent from the record, so rectification is outside section 154. The later rectification order therefore could not be sustained and was cancelled. Case-Laws Income Tax Sat, 27 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68934