https://www.taxtmi.com/caselaws?id=12293 The High Court upheld the Tribunal's decision, affirming that the Income-tax Officer was justified in passing the rectification order under section 154 of the Income-tax Act. The Court concluded that the mistake in applying the correct rate of tax to the total income of each beneficiary was apparent and could be rectified. The Court ruled in favor of the Revenue, determining that the issue was not debatable and fell within the scope of rectifiable mistakes under section 154. en-us Thu, 09 May 2002 00:00:00 +0530 Sun, 21 Feb 2010 06:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12293 The High Court upheld the Tribunal's decision, affirming that the Income-tax Officer was justified in passing the rectification order under section 154 of the Income-tax Act. The Court concluded that the mistake in applying the correct rate of tax to the total income of each beneficiary was apparent and could be rectified. The Court ruled in favor of the Revenue, determining that the issue was not debatable and fell within the scope of rectifiable mistakes under section 154. Case-Laws Income Tax Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12293