https://www.taxtmi.com/caselaws?id=14547 The court held that the relief granted to the assessee under section 80M was not a rectifiable mistake under section 154 of the Income-tax Act, 1961. The court emphasized that a mistake under section 154 must be clear and not subject to debate or interpretation. The Tribunal's decision to recompute income and deductions was deemed beyond the scope of section 154. Ultimately, the court ruled in favor of the assessee, stating that the alleged mistakes were not of the nature covered by section 154. en-us Tue, 17 Oct 2000 00:00:00 +0530 Fri, 17 Jul 2009 11:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14547 The court held that the relief granted to the assessee under section 80M was not a rectifiable mistake under section 154 of the Income-tax Act, 1961. The court emphasized that a mistake under section 154 must be clear and not subject to debate or interpretation. The Tribunal's decision to recompute income and deductions was deemed beyond the scope of section 154. Ultimately, the court ruled in favor of the assessee, stating that the alleged mistakes were not of the nature covered by section 154. Case-Laws Income Tax Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14547