https://www.taxtmi.com/caselaws?id=258526 Section 154 cannot be used to withdraw relief where the underlying entitlement to deduction under section 80-I depends on a debatable question of law and fact. The controversy over whether the payment to the Cooperative Education Fund qualified for the deduction scheme required examination and reasoning, so it was not an obvious or patent error apparent from the record. A rectification power is limited to clear mistakes and cannot be invoked merely because the revenue later adopts a different view. The rectification order was therefore unjustified and could not stand. en-us Mon, 06 Apr 2015 00:00:00 +0530 Fri, 10 Apr 2015 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258526 Section 154 cannot be used to withdraw relief where the underlying entitlement to deduction under section 80-I depends on a debatable question of law and fact. The controversy over whether the payment to the Cooperative Education Fund qualified for the deduction scheme required examination and reasoning, so it was not an obvious or patent error apparent from the record. A rectification power is limited to clear mistakes and cannot be invoked merely because the revenue later adopts a different view. The rectification order was therefore unjustified and could not stand. Case-Laws Income Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258526