https://www.taxtmi.com/caselaws?id=14245 The court ruled in favor of the Revenue regarding the Doctrine of Merger and Rectification Proceedings under Section 154 of the Income-tax Act, 1961, allowing rectification by the Assessing Officer on eligibility matters under Section 80J. However, the court sided with the assessee on the requirement of filing the audit report, deeming it a debatable issue and not a mistake apparent from the record, thereby disallowing rectification on this ground. en-us Wed, 18 Apr 2001 00:00:00 +0530 Tue, 14 Jul 2009 16:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14245 The court ruled in favor of the Revenue regarding the Doctrine of Merger and Rectification Proceedings under Section 154 of the Income-tax Act, 1961, allowing rectification by the Assessing Officer on eligibility matters under Section 80J. However, the court sided with the assessee on the requirement of filing the audit report, deeming it a debatable issue and not a mistake apparent from the record, thereby disallowing rectification on this ground. Case-Laws Income Tax Wed, 18 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14245