https://www.taxtmi.com/caselaws?id=763190 Rectification under section 154 cannot be used to make a fresh factual determination where the issue was already examined in a completed section 143(3) assessment. On the facts, the proposed addition of a sum treated by the Revenue as commission income required reappraisal of the material and was not a mistake apparent from the record. The assessee's explanation that the amount was an advance on which tax had been deducted at source further supported deletion of the addition. en-us Thu, 12 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763190 Rectification under section 154 cannot be used to make a fresh factual determination where the issue was already examined in a completed section 143(3) assessment. On the facts, the proposed addition of a sum treated by the Revenue as commission income required reappraisal of the material and was not a mistake apparent from the record. The assessee's explanation that the amount was an advance on which tax had been deducted at source further supported deletion of the addition. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763190