https://www.taxtmi.com/caselaws?id=209765 The Tribunal dismissed the appeals as the alleged mistakes were not self-evident or apparent from the record, affirming the CIT(A)'s order and the AO's decision. The Tribunal emphasized that Section 154 is for rectifying mistakes that are obvious and not for reassessing substantial decisions. Procedural issues, like the rectification application being filed by the representative instead of the assessee, rendered it incompetent. The decision aligned with previous rulings, including those of the High Court and the Supreme Court. en-us Thu, 29 Dec 2011 00:00:00 +0530 Tue, 24 Jan 2012 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209765 The Tribunal dismissed the appeals as the alleged mistakes were not self-evident or apparent from the record, affirming the CIT(A)'s order and the AO's decision. The Tribunal emphasized that Section 154 is for rectifying mistakes that are obvious and not for reassessing substantial decisions. Procedural issues, like the rectification application being filed by the representative instead of the assessee, rendered it incompetent. The decision aligned with previous rulings, including those of the High Court and the Supreme Court. Case-Laws Income Tax Thu, 29 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209765