https://www.taxtmi.com/caselaws?id=374696 Notices for rectification were upheld because the assessment orders allowing deductions under the Income-tax Act were contrary to a binding jurisdictional precedent holding that blending of tea is not manufacture or production for those deductions. The court treated an order inconsistent with settled law as containing an error apparent on the face of the record, making section 154 rectification permissible. The objection that the issue was still debatable was rejected since the assessments were made after the legal position had already been settled within the jurisdiction. The writ petition challenging the notices therefore failed. en-us Tue, 29 Jan 2019 00:00:00 +0530 Thu, 07 Feb 2019 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374696 Notices for rectification were upheld because the assessment orders allowing deductions under the Income-tax Act were contrary to a binding jurisdictional precedent holding that blending of tea is not manufacture or production for those deductions. The court treated an order inconsistent with settled law as containing an error apparent on the face of the record, making section 154 rectification permissible. The objection that the issue was still debatable was rejected since the assessments were made after the legal position had already been settled within the jurisdiction. The writ petition challenging the notices therefore failed. Case-Laws Income Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374696