https://www.taxtmi.com/caselaws?id=33655 The court dismissed the appeal, emphasizing that rectification under section 154 is limited to clear and self-evident mistakes in the record, not debatable legal issues. The judgment highlighted the importance of distinguishing between rectifiable errors and debatable legal points, referencing relevant case law to support the decision. en-us Mon, 16 Jul 2007 00:00:00 +0530 Tue, 02 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33655 The court dismissed the appeal, emphasizing that rectification under section 154 is limited to clear and self-evident mistakes in the record, not debatable legal issues. The judgment highlighted the importance of distinguishing between rectifiable errors and debatable legal points, referencing relevant case law to support the decision. Case-Laws Income Tax Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33655