https://www.taxtmi.com/caselaws?id=251030 Section 154 rectification is confined to patent mistakes apparent from the record and cannot be used to reopen a concluded factual determination or to conduct a fresh examination of accounts, bank entries, turnover, or commission income. Where an earlier appellate order has already accepted the turnover figure and computed income on that basis, the issue is treated as settled and final. A request that requires reappraisal of evidence or fresh computation falls outside rectification jurisdiction. The rectification applications were therefore not maintainable, and the refusal to disturb the assessed turnover and resulting commission-based addition was upheld. en-us Fri, 22 Aug 2014 00:00:00 +0530 Tue, 02 Sep 2014 08:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251030 Section 154 rectification is confined to patent mistakes apparent from the record and cannot be used to reopen a concluded factual determination or to conduct a fresh examination of accounts, bank entries, turnover, or commission income. Where an earlier appellate order has already accepted the turnover figure and computed income on that basis, the issue is treated as settled and final. A request that requires reappraisal of evidence or fresh computation falls outside rectification jurisdiction. The rectification applications were therefore not maintainable, and the refusal to disturb the assessed turnover and resulting commission-based addition was upheld. Case-Laws Income Tax Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251030