https://www.taxtmi.com/caselaws?id=371916 The Tribunal dismissed the appeal, ruling that the rectification sought under Section 154 was not for an apparent mistake and could not be entertained in the present proceedings. The Tribunal emphasized that the assessee should have raised the issue by filing an appeal during the assessment proceedings under Section 143(3) and not in rectification proceedings. en-us Fri, 07 Dec 2018 00:00:00 +0530 Fri, 14 Dec 2018 07:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371916 The Tribunal dismissed the appeal, ruling that the rectification sought under Section 154 was not for an apparent mistake and could not be entertained in the present proceedings. The Tribunal emphasized that the assessee should have raised the issue by filing an appeal during the assessment proceedings under Section 143(3) and not in rectification proceedings. Case-Laws Income Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371916