https://www.taxtmi.com/caselaws?id=8580 Rectification under section 154 is confined to mistakes apparent from the record, meaning an error must be obvious, patent, and self-evident. Where the alleged error depends on a debatable question of law or fact, such as entitlement to dividend tax credit and grossing up in the case of a registered firm, the Income-tax Officer cannot assume jurisdiction under that provision. The existence of an apparent mistake is itself a jurisdictional fact, and the officer cannot create jurisdiction by deciding the issue in his own favour. The availability of an appellate remedy does not cure the absence of jurisdiction. The rectification notice was therefore without jurisdiction and was quashed. en-us Wed, 24 Sep 1969 00:00:00 +0530 Thu, 30 Apr 2009 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8580 Rectification under section 154 is confined to mistakes apparent from the record, meaning an error must be obvious, patent, and self-evident. Where the alleged error depends on a debatable question of law or fact, such as entitlement to dividend tax credit and grossing up in the case of a registered firm, the Income-tax Officer cannot assume jurisdiction under that provision. The existence of an apparent mistake is itself a jurisdictional fact, and the officer cannot create jurisdiction by deciding the issue in his own favour. The availability of an appellate remedy does not cure the absence of jurisdiction. The rectification notice was therefore without jurisdiction and was quashed. Case-Laws Income Tax Wed, 24 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8580