https://www.taxtmi.com/caselaws?id=435966 Section 154 permits only correction of mistakes apparent from the record, not issues requiring factual enquiry or inferential assessment. Whether the assessee's cash payments fell within Rule 6DD(j) depended on facts such as whether the payments were made on holidays and whether the explanation furnished in assessment was acceptable. That question was not a patent error visible from the record, so rectification under Section 154 could not be used to sustain the Section 40A(3) disallowance. The rectification order on this point was therefore annulled and the assessee succeeded. en-us Wed, 29 Mar 2023 00:00:00 +0530 Fri, 31 Mar 2023 08:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435966 Section 154 permits only correction of mistakes apparent from the record, not issues requiring factual enquiry or inferential assessment. Whether the assessee's cash payments fell within Rule 6DD(j) depended on facts such as whether the payments were made on holidays and whether the explanation furnished in assessment was acceptable. That question was not a patent error visible from the record, so rectification under Section 154 could not be used to sustain the Section 40A(3) disallowance. The rectification order on this point was therefore annulled and the assessee succeeded. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435966