https://www.taxtmi.com/caselaws?id=468784 Rectification under section 154 is confined to correcting a mistake apparent from the record and cannot be used to reopen a concluded matter or function as a review. Where the Assessing Officer sought to revisit an issue already decided, the exercise exceeded the limited scope of rectification jurisdiction and amounted to an impermissible de facto review. The rectification order was therefore invalid and was quashed, with the assessee succeeding. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 20 May 2026 19:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468784 Rectification under section 154 is confined to correcting a mistake apparent from the record and cannot be used to reopen a concluded matter or function as a review. Where the Assessing Officer sought to revisit an issue already decided, the exercise exceeded the limited scope of rectification jurisdiction and amounted to an impermissible de facto review. The rectification order was therefore invalid and was quashed, with the assessee succeeding. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468784