https://www.taxtmi.com/caselaws?id=8776 The court dismissed the appeal, ruling that there was no apparent mistake on the face of the record regarding the notice under section 154/155 of the Income-tax Act, 1961. It was held that the respondent could seek a writ without waiting for the final assessment, as the notice was deemed unjustified and not constituting a clear mistake. The court emphasized that rectification under section 154/155 should address obvious and patent errors, not mere changes of opinion by the Income-tax Officer. en-us Mon, 06 Mar 1972 00:00:00 +0530 Wed, 03 Jun 2009 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8776 The court dismissed the appeal, ruling that there was no apparent mistake on the face of the record regarding the notice under section 154/155 of the Income-tax Act, 1961. It was held that the respondent could seek a writ without waiting for the final assessment, as the notice was deemed unjustified and not constituting a clear mistake. The court emphasized that rectification under section 154/155 should address obvious and patent errors, not mere changes of opinion by the Income-tax Officer. Case-Laws Income Tax Mon, 06 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8776