https://www.taxtmi.com/caselaws?id=6998 Rectification under section 154 is limited to mistakes apparent from the record, meaning obvious errors that do not require extended reasoning or resolution of debatable issues. Where the alleged error concerns the computation of capital employed under section 15C and the treatment of initial depreciation in written down value, the dispute turns on competing statutory interpretations rather than a patent mistake. In that setting, omission to consider a relevant provision does not convert the issue into an apparent error. The rectification jurisdiction cannot be used to decide contested questions of law, so notices and resulting rectification orders would be outside section 154. en-us Thu, 02 Feb 1967 00:00:00 +0530 Sat, 07 Feb 2009 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6998 Rectification under section 154 is limited to mistakes apparent from the record, meaning obvious errors that do not require extended reasoning or resolution of debatable issues. Where the alleged error concerns the computation of capital employed under section 15C and the treatment of initial depreciation in written down value, the dispute turns on competing statutory interpretations rather than a patent mistake. In that setting, omission to consider a relevant provision does not convert the issue into an apparent error. The rectification jurisdiction cannot be used to decide contested questions of law, so notices and resulting rectification orders would be outside section 154. Case-Laws Income Tax Thu, 02 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6998