https://www.taxtmi.com/caselaws?id=207237 Rule 19 permits only correction of mistakes apparent from the record, so an application that in substance seeks review of an earlier order is not maintainable. The filing of a return of income also means the question of taxability is within the Assessing Officer's domain and is treated as pending for purposes of the proviso to section 245R(2). The cited Handbook and prior rulings did not support any contrary position, and section 153 did not override the statutory bar under section 245R(2). The rectification request was therefore not maintainable, no apparent mistake was shown, and the advance ruling application remained barred. en-us Tue, 15 Nov 2011 00:00:00 +0530 Mon, 26 Mar 2012 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207237 Rule 19 permits only correction of mistakes apparent from the record, so an application that in substance seeks review of an earlier order is not maintainable. The filing of a return of income also means the question of taxability is within the Assessing Officer's domain and is treated as pending for purposes of the proviso to section 245R(2). The cited Handbook and prior rulings did not support any contrary position, and section 153 did not override the statutory bar under section 245R(2). The rectification request was therefore not maintainable, no apparent mistake was shown, and the advance ruling application remained barred. Case-Laws Income Tax Tue, 15 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207237