https://www.taxtmi.com/caselaws?id=425254 The court dismissed the applications for rectification in a case concerning the determination of the annual letable value of a flat. The Bench held that rectification under Section 254(2) of the Act is limited to correcting clear errors evident from the record, not for revisiting debatable points. The judgment emphasized the necessity of concrete evidence and adherence to legal principles, highlighting that rectification is not meant for reviewing the original order but for addressing unmistakable mistakes. en-us Wed, 06 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425254 The court dismissed the applications for rectification in a case concerning the determination of the annual letable value of a flat. The Bench held that rectification under Section 254(2) of the Act is limited to correcting clear errors evident from the record, not for revisiting debatable points. The judgment emphasized the necessity of concrete evidence and adherence to legal principles, highlighting that rectification is not meant for reviewing the original order but for addressing unmistakable mistakes. Case-Laws Income Tax Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425254