https://www.taxtmi.com/caselaws?id=783640 Rectification under section 154 applying section 115BBE to alleged undisclosed income could not survive once the underlying addition had already been deleted in the assessee's appeal. The alleged mistake depended entirely on the existence of the addition treated as unaccounted on-money; after that substantive addition ceased to exist, the basis for enhancing the tax rate also disappeared. The first appellate authority was therefore justified in setting aside the rectification order, and the department's challenge failed. en-us Wed, 17 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783640 Rectification under section 154 applying section 115BBE to alleged undisclosed income could not survive once the underlying addition had already been deleted in the assessee's appeal. The alleged mistake depended entirely on the existence of the addition treated as unaccounted on-money; after that substantive addition ceased to exist, the basis for enhancing the tax rate also disappeared. The first appellate authority was therefore justified in setting aside the rectification order, and the department's challenge failed. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783640