https://www.taxtmi.com/caselaws?id=793952 Rectification under section 154 is limited to correcting mistakes apparent from the record and cannot be used to review, recall or reverse a concluded appellate order on a debatable issue. An appellate order favourable to the assessee cannot therefore be reopened through rectification. Section 154(3) also requires notice and an opportunity of hearing before an amendment adverse to the assessee; non-compliance makes the rectification ex parte and legally invalid. The adverse rectification order was consequently set aside for exceeding the statutory scope of rectification and breaching the mandatory hearing requirement. en-us Wed, 24 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793952 Rectification under section 154 is limited to correcting mistakes apparent from the record and cannot be used to review, recall or reverse a concluded appellate order on a debatable issue. An appellate order favourable to the assessee cannot therefore be reopened through rectification. Section 154(3) also requires notice and an opportunity of hearing before an amendment adverse to the assessee; non-compliance makes the rectification ex parte and legally invalid. The adverse rectification order was consequently set aside for exceeding the statutory scope of rectification and breaching the mandatory hearing requirement. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793952