https://www.taxtmi.com/caselaws?id=433535 Rectification under section 154 is confined to mistakes apparent, obvious and self-evident from the record, and cannot be used where the alleged error requires factual reappraisal or resolution of debatable arguments. On that footing, the claim that interest income had wrongly entered the return and assessment was not a patent mistake on the face of the record. The rectification request was therefore not maintainable, and the rejection of relief was upheld against the assessee. en-us Fri, 06 Jan 2023 00:00:00 +0530 Thu, 02 Feb 2023 08:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433535 Rectification under section 154 is confined to mistakes apparent, obvious and self-evident from the record, and cannot be used where the alleged error requires factual reappraisal or resolution of debatable arguments. On that footing, the claim that interest income had wrongly entered the return and assessment was not a patent mistake on the face of the record. The rectification request was therefore not maintainable, and the rejection of relief was upheld against the assessee. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433535