https://www.taxtmi.com/caselaws?id=768691 Rectification under section 154 is limited to correcting only a mistake apparent from the record, and it cannot be used where the issue requires debatable factual or legal examination. On the recorded facts, the credit of rent payable to the capital account did not disclose an obvious mistake justifying an addition through rectification. The rectification jurisdiction was therefore improperly invoked, and the rectification order was quashed. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768691 Rectification under section 154 is limited to correcting only a mistake apparent from the record, and it cannot be used where the issue requires debatable factual or legal examination. On the recorded facts, the credit of rent payable to the capital account did not disclose an obvious mistake justifying an addition through rectification. The rectification jurisdiction was therefore improperly invoked, and the rectification order was quashed. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768691