https://www.taxtmi.com/caselaws?id=28890 The High Court upheld the Tribunal's findings, determining that the Income-tax Officer's refusal to rectify assessments under section 154 was justified. The assessee's failure to claim relief under section 84 or 80J during the original assessment proceedings or in the returns filed meant there was no mistake apparent that could be rectified. Records from section 197(3) proceedings were not considered part of the "records" under section 154. The absence of a specific column in the return form did not excuse the assessee from claiming relief. The Tribunal's application of the Anchor Pressings judgment was deemed immaterial, and the duty to rectify mistakes under section 154 did not apply in this case. en-us Tue, 14 Jul 1981 00:00:00 +0530 Mon, 08 Mar 2010 14:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28890 The High Court upheld the Tribunal's findings, determining that the Income-tax Officer's refusal to rectify assessments under section 154 was justified. The assessee's failure to claim relief under section 84 or 80J during the original assessment proceedings or in the returns filed meant there was no mistake apparent that could be rectified. Records from section 197(3) proceedings were not considered part of the "records" under section 154. The absence of a specific column in the return form did not excuse the assessee from claiming relief. The Tribunal's application of the Anchor Pressings judgment was deemed immaterial, and the duty to rectify mistakes under section 154 did not apply in this case. Case-Laws Income Tax Tue, 14 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28890