https://www.taxtmi.com/caselaws?id=16762 Rectification under section 154 was found unwarranted because no error apparent from the record was shown in the assessment made with reference to section 115J. The Commissioner (Appeals) and the Tribunal treated the matter as one of factual appreciation rather than a debatable legal issue, and upheld cancellation of the rectification order. On that basis, the reference was answered for the assessee and no question of law was held to arise. en-us Thu, 25 Sep 1997 00:00:00 +0530 Sat, 12 Sep 2009 11:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16762 Rectification under section 154 was found unwarranted because no error apparent from the record was shown in the assessment made with reference to section 115J. The Commissioner (Appeals) and the Tribunal treated the matter as one of factual appreciation rather than a debatable legal issue, and upheld cancellation of the rectification order. On that basis, the reference was answered for the assessee and no question of law was held to arise. Case-Laws Income Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16762