https://www.taxtmi.com/caselaws?id=790484 A rectification under section 154 could not enhance assessed income after a scrutiny assessment under section 143(3) had accepted the returned income, because the issue required examination of facts and law and was not a mistake apparent from the record. Once the regular assessment was completed, the earlier processing under section 143(1) merged into the scrutiny order and could not override it. The computation sheet also could not displace the assessment order. The rectification-based enhancement was therefore unsustainable, and income had to be adopted as determined in the scrutiny assessment. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 25 Apr 2026 08:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790484 A rectification under section 154 could not enhance assessed income after a scrutiny assessment under section 143(3) had accepted the returned income, because the issue required examination of facts and law and was not a mistake apparent from the record. Once the regular assessment was completed, the earlier processing under section 143(1) merged into the scrutiny order and could not override it. The computation sheet also could not displace the assessment order. The rectification-based enhancement was therefore unsustainable, and income had to be adopted as determined in the scrutiny assessment. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790484