https://www.taxtmi.com/highlights?id=98884 ITAT held that an appeal against a rectification order under section 154 cannot be used to challenge the original addition where the rectification merely corrected a computation mistake apparent from the record and did not disturb the substantive assessment. As the assessee's grievance was in substance against the addition itself, the proper remedy was to appeal the original assessment order, not the rectification order. The appeal against the rectification order was therefore rightly dismissed. The Tribunal clarified that this dismissal would not prevent the assessee from separately challenging the original assessment order in accordance with law, subject to limitation, with all contentions left open. en-us Fri, 17 Apr 2026 08:21:23 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98884 ITAT held that an appeal against a rectification order under section 154 cannot be used to challenge the original addition where the rectification merely corrected a computation mistake apparent from the record and did not disturb the substantive assessment. As the assessee's grievance was in substance against the addition itself, the proper remedy was to appeal the original assessment order, not the rectification order. The appeal against the rectification order was therefore rightly dismissed. The Tribunal clarified that this dismissal would not prevent the assessee from separately challenging the original assessment order in accordance with law, subject to limitation, with all contentions left open. Highlights Income Tax Fri, 17 Apr 2026 08:21:23 +0530 https://www.taxtmi.com/highlights?id=98884