https://www.taxtmi.com/caselaws?id=39845 A rectification notice under section 154 is sustainable where the assessment record itself contains prima facie material showing an apparent mistake. The Income-tax Officer may issue such notice on that basis and require the assessee to explain the alleged error; the notice is not invalid merely because the issue is debatable or the assessee disputes the inference. At the notice stage, no adverse order is made, and the availability of contest on merits does not by itself justify quashing the notice in writ proceedings. en-us Fri, 18 May 1973 00:00:00 +0530 Tue, 20 Apr 2010 16:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39845 A rectification notice under section 154 is sustainable where the assessment record itself contains prima facie material showing an apparent mistake. The Income-tax Officer may issue such notice on that basis and require the assessee to explain the alleged error; the notice is not invalid merely because the issue is debatable or the assessee disputes the inference. At the notice stage, no adverse order is made, and the availability of contest on merits does not by itself justify quashing the notice in writ proceedings. Case-Laws Income Tax Fri, 18 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39845