https://www.taxtmi.com/caselaws?id=171015 An omission to tax dividend income already disclosed in the return and included in the computation was treated as a mistake apparent from the record. Because the income was already before the Assessing Officer and the error was patent on the existing record, rectification could be made without a fresh factual enquiry. The rectification under section 154 was therefore upheld to the extent it brought the dividend income to tax at the applicable rate, and the challenge to that limited extent failed. en-us Tue, 21 Oct 2014 00:00:00 +0530 Sat, 11 Apr 2015 11:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171015 An omission to tax dividend income already disclosed in the return and included in the computation was treated as a mistake apparent from the record. Because the income was already before the Assessing Officer and the error was patent on the existing record, rectification could be made without a fresh factual enquiry. The rectification under section 154 was therefore upheld to the extent it brought the dividend income to tax at the applicable rate, and the challenge to that limited extent failed. Case-Laws Income Tax Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171015