https://www.taxtmi.com/caselaws?id=8092 Rectification under section 154 is limited to mistakes that are obvious, patent and apparent on the face of the record. Where identifying the error requires investigation, argument or a detailed process of reasoning, the matter falls outside rectification. On the facts discussed, there was a genuine controversy whether the business was a reconstituted firm or a succession of one firm by another, and the assessment order showed separate income computation and depreciation allowance for the two periods. In that setting, the omission to aggregate the two periods could not be treated as an apparent mistake, so section 154 did not permit rectification. en-us Thu, 14 Jan 1971 00:00:00 +0530 Sat, 28 Mar 2009 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8092 Rectification under section 154 is limited to mistakes that are obvious, patent and apparent on the face of the record. Where identifying the error requires investigation, argument or a detailed process of reasoning, the matter falls outside rectification. On the facts discussed, there was a genuine controversy whether the business was a reconstituted firm or a succession of one firm by another, and the assessment order showed separate income computation and depreciation allowance for the two periods. In that setting, the omission to aggregate the two periods could not be treated as an apparent mistake, so section 154 did not permit rectification. Case-Laws Income Tax Thu, 14 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8092