https://www.taxtmi.com/caselaws?id=14244 The court held that the Income-tax Officer (ITO) could not rectify the original assessment order under Section 154 as the alleged mistake was debatable and not apparent from the record. Additionally, the court ruled that the ITO lost jurisdiction to amend the order post-merger with the appellate order. The Tribunal's decision disallowing rectification was upheld, and the question of law was decided in favor of the assessee against the Revenue. en-us Fri, 23 Feb 2001 00:00:00 +0530 Tue, 14 Jul 2009 16:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14244 The court held that the Income-tax Officer (ITO) could not rectify the original assessment order under Section 154 as the alleged mistake was debatable and not apparent from the record. Additionally, the court ruled that the ITO lost jurisdiction to amend the order post-merger with the appellate order. The Tribunal's decision disallowing rectification was upheld, and the question of law was decided in favor of the assessee against the Revenue. Case-Laws Income Tax Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14244