https://www.taxtmi.com/caselaws?id=307336 The Tribunal set aside the order under section 154 of the Income Tax Act, emphasizing that rectification should address apparent mistakes, not debatable issues. The appellant's dispute regarding the disallowance of rebate u/s 88E was considered debatable, leading to the decision that rectification under section 154 was not suitable. The Tribunal partially allowed the appeal, quashing the order under section 154, emphasizing the importance of clarity in rectification proceedings and the inappropriateness of rectifying debatable issues through such means. en-us Tue, 10 Apr 2018 00:00:00 +0530 Fri, 07 Apr 2023 08:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307336 The Tribunal set aside the order under section 154 of the Income Tax Act, emphasizing that rectification should address apparent mistakes, not debatable issues. The appellant's dispute regarding the disallowance of rebate u/s 88E was considered debatable, leading to the decision that rectification under section 154 was not suitable. The Tribunal partially allowed the appeal, quashing the order under section 154, emphasizing the importance of clarity in rectification proceedings and the inappropriateness of rectifying debatable issues through such means. Case-Laws Income Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307336