https://www.taxtmi.com/caselaws?id=14313 The court dismissed the original petition filed by a sea food exporter challenging assessment completion for multiple years, including issues related to deductions and rectification applications under section 154 of the Income-tax Act, 1961. The court emphasized that rectification under section 154 is limited to correcting apparent mistakes and not debatable issues. It was ruled that errors resulting from non-inclusion of income from a specific source are not rectifiable under section 154. The petitioner's right to challenge the assessment was preserved for the appellate forum, leading to the dismissal of the original petition. en-us Wed, 01 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 11:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14313 The court dismissed the original petition filed by a sea food exporter challenging assessment completion for multiple years, including issues related to deductions and rectification applications under section 154 of the Income-tax Act, 1961. The court emphasized that rectification under section 154 is limited to correcting apparent mistakes and not debatable issues. It was ruled that errors resulting from non-inclusion of income from a specific source are not rectifiable under section 154. The petitioner's right to challenge the assessment was preserved for the appellate forum, leading to the dismissal of the original petition. Case-Laws Income Tax Wed, 01 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14313