https://www.taxtmi.com/caselaws?id=236115 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal. It was held that the Assessing Officer was not justified in using Section 154 to rectify the order as the issues were debatable and not apparent mistakes. The rectification power under Section 154 cannot be used to review or revise the original assessment order on debatable matters. The ITAT affirmed that the CIT(A) correctly canceled the order under Section 154, as no mistake was apparent from the record. en-us Thu, 08 Aug 2013 00:00:00 +0530 Wed, 14 Aug 2013 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236115 The ITAT upheld the CIT(A)'s decision, dismissing the Revenue's appeal. It was held that the Assessing Officer was not justified in using Section 154 to rectify the order as the issues were debatable and not apparent mistakes. The rectification power under Section 154 cannot be used to review or revise the original assessment order on debatable matters. The ITAT affirmed that the CIT(A) correctly canceled the order under Section 154, as no mistake was apparent from the record. Case-Laws Income Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236115