https://www.taxtmi.com/caselaws?id=372140 The Tribunal allowed the assesse's appeal, ruling to delete both additions made by the Assessing Officer. It emphasized that the additions were beyond the scope of section 154, as they involved debatable issues that required proper consideration of evidence and compliance with relevant provisions. The decision underscored the importance of ensuring that rectifications under section 154 are based on clear mistakes apparent from the record, excluding contentious matters that necessitate further investigation or interpretation. en-us Fri, 30 Nov 2018 00:00:00 +0530 Tue, 18 Dec 2018 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372140 The Tribunal allowed the assesse's appeal, ruling to delete both additions made by the Assessing Officer. It emphasized that the additions were beyond the scope of section 154, as they involved debatable issues that required proper consideration of evidence and compliance with relevant provisions. The decision underscored the importance of ensuring that rectifications under section 154 are based on clear mistakes apparent from the record, excluding contentious matters that necessitate further investigation or interpretation. Case-Laws Income Tax Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372140