https://www.taxtmi.com/caselaws?id=5934 Rectification under section 154 of the Income-tax Act is confined to mistakes apparent from the record and cannot be used to grant relief under section 84 unless the assessment record already contains sufficient material to establish every statutory condition for that relief. The Court accepted that relevant material from the super profits tax record could form part of the income-tax record, but held that the material available did not show all facts necessary to satisfy section 84 when the assessment was completed. In the absence of such demonstrable record material, the omission to allow relief was not a rectifiable mistake, and the assessee's challenge failed. en-us Wed, 16 Jul 1986 00:00:00 +0530 Wed, 29 Oct 2025 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5934 Rectification under section 154 of the Income-tax Act is confined to mistakes apparent from the record and cannot be used to grant relief under section 84 unless the assessment record already contains sufficient material to establish every statutory condition for that relief. The Court accepted that relevant material from the super profits tax record could form part of the income-tax record, but held that the material available did not show all facts necessary to satisfy section 84 when the assessment was completed. In the absence of such demonstrable record material, the omission to allow relief was not a rectifiable mistake, and the assessee's challenge failed. Case-Laws Income Tax Wed, 16 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5934