https://www.taxtmi.com/caselaws?id=13782 HC held that rectification under section 154 may be invoked even when a jurisdictional or superior court delivers a judgment after the impugned income-tax order. The mistake must be apparent from the record (which includes return, evidence and order) and may be of fact or law, but must be glaring and not a debatable question. Section 154's time and other statutory limits apply, and invocation does not infringe any vested right. en-us Fri, 31 Aug 2001 00:00:00 +0530 Fri, 03 Oct 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13782 HC held that rectification under section 154 may be invoked even when a jurisdictional or superior court delivers a judgment after the impugned income-tax order. The mistake must be apparent from the record (which includes return, evidence and order) and may be of fact or law, but must be glaring and not a debatable question. Section 154's time and other statutory limits apply, and invocation does not infringe any vested right. Case-Laws Income Tax Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13782