https://www.taxtmi.com/caselaws?id=405107 The High Court ruled in favor of the assessee, emphasizing that rectification under Section 254(2) can only be based on mistakes apparent from the record at the time of the decision. The Court held that subsequent decisions or contradictions in other cases do not warrant rectification, and changes in law or opinions are not valid grounds for rectification. The Court's decision highlighted the importance of rectification being limited to errors visible from the records of the case being rectified. en-us Mon, 01 Mar 2021 00:00:00 +0530 Fri, 02 Jul 2021 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405107 The High Court ruled in favor of the assessee, emphasizing that rectification under Section 254(2) can only be based on mistakes apparent from the record at the time of the decision. The Court held that subsequent decisions or contradictions in other cases do not warrant rectification, and changes in law or opinions are not valid grounds for rectification. The Court's decision highlighted the importance of rectification being limited to errors visible from the records of the case being rectified. Case-Laws Income Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405107