https://www.taxtmi.com/caselaws?id=785503 Rectification under section 154 is confined to correcting obvious, patent mistakes apparent from the record and does not permit re-evaluation, investigation or review of factual findings; accordingly additions made by the assessing officer on unexplained bank credits were not rectifiable as they arose from assessment-stage materials and required substantive proof of source by the taxpayer, which was not provided, and therefore the assessing officers addition stood justified; the appropriate remedy for challenging such an addition is an appeal against the assessment order rather than proceedings under section 154. en-us Wed, 21 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785503 Rectification under section 154 is confined to correcting obvious, patent mistakes apparent from the record and does not permit re-evaluation, investigation or review of factual findings; accordingly additions made by the assessing officer on unexplained bank credits were not rectifiable as they arose from assessment-stage materials and required substantive proof of source by the taxpayer, which was not provided, and therefore the assessing officers addition stood justified; the appropriate remedy for challenging such an addition is an appeal against the assessment order rather than proceedings under section 154. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785503