https://www.taxtmi.com/caselaws?id=19259 Additional grounds challenging jurisdiction may be entertained in appeal where binding precedent permits such admission. Rectification under section 154 remains confined to mistakes apparent from the record and cannot be used to reopen the assessment or grant double-taxation relief on the basis of fresh material not before the assessing authority at the time of assessment. The order was also not accepted as a separate relief order under the Indian Income-tax Act, 1922 or the 1961 Act, because the relevant relief formed part of the assessment computation itself. The substantive reference therefore failed, and the rectification-based relief was not sustained. en-us Thu, 24 Nov 1994 00:00:00 +0530 Thu, 05 Nov 2009 10:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19259 Additional grounds challenging jurisdiction may be entertained in appeal where binding precedent permits such admission. Rectification under section 154 remains confined to mistakes apparent from the record and cannot be used to reopen the assessment or grant double-taxation relief on the basis of fresh material not before the assessing authority at the time of assessment. The order was also not accepted as a separate relief order under the Indian Income-tax Act, 1922 or the 1961 Act, because the relevant relief formed part of the assessment computation itself. The substantive reference therefore failed, and the rectification-based relief was not sustained. Case-Laws Income Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19259