https://www.taxtmi.com/caselaws?id=8255 The court ruled in favor of the petitioner, holding that the rectification proceedings under section 154 of the Income-tax Act were without jurisdiction as there was no mistake apparent from the record. The court emphasized that rectification powers should be limited to clear and evident errors, not requiring extensive interpretation or investigation. It quashed the rectification proceedings and restrained further steps by the respondents, affirming that challenges to proceedings without jurisdiction can be made at an early stage based on undisputed facts. en-us Fri, 23 Apr 1971 00:00:00 +0530 Mon, 06 Apr 2009 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8255 The court ruled in favor of the petitioner, holding that the rectification proceedings under section 154 of the Income-tax Act were without jurisdiction as there was no mistake apparent from the record. The court emphasized that rectification powers should be limited to clear and evident errors, not requiring extensive interpretation or investigation. It quashed the rectification proceedings and restrained further steps by the respondents, affirming that challenges to proceedings without jurisdiction can be made at an early stage based on undisputed facts. Case-Laws Income Tax Fri, 23 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8255