https://www.taxtmi.com/caselaws?id=13777 The High Court dismissed the appeal, affirming the Tribunal's decision that rectification u/s 154 is not applicable to debatable issues. The court emphasized that errors must be apparent without the need for elaborate arguments, limiting the power of rectification to correcting mistakes evident on the face of the record. en-us Fri, 09 Feb 2001 00:00:00 +0530 Thu, 02 Jul 2009 16:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13777 The High Court dismissed the appeal, affirming the Tribunal's decision that rectification u/s 154 is not applicable to debatable issues. The court emphasized that errors must be apparent without the need for elaborate arguments, limiting the power of rectification to correcting mistakes evident on the face of the record. Case-Laws Income Tax Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13777