https://www.taxtmi.com/caselaws?id=27379 Section 154 of the Income-tax Act, 1961 cannot be used to withdraw depreciation already allowed under section 32 where the underlying issue is debatable. The article notes that whether machinery was in passive use, or whether depreciation should be reduced because of alleged non-use during part of the year, depended on the factual and legal effect of business use and government restrictions. Because that controversy required adjudication on merits, it was not a mistake apparent from the record. Rectification under section 154 was therefore unavailable for reducing the depreciation in the original assessment. en-us Thu, 16 Feb 1984 00:00:00 +0530 Fri, 12 Feb 2010 13:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27379 Section 154 of the Income-tax Act, 1961 cannot be used to withdraw depreciation already allowed under section 32 where the underlying issue is debatable. The article notes that whether machinery was in passive use, or whether depreciation should be reduced because of alleged non-use during part of the year, depended on the factual and legal effect of business use and government restrictions. Because that controversy required adjudication on merits, it was not a mistake apparent from the record. Rectification under section 154 was therefore unavailable for reducing the depreciation in the original assessment. Case-Laws Income Tax Thu, 16 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27379