https://www.taxtmi.com/caselaws?id=471620 Rectification under Section 154 is unavailable where interest income was declared in the return and accepted in assessment, unless the assessment order itself contains an apparent mistake. An alleged error in the return does not by itself establish a rectifiable error in the assessment. A non-speaking appellate dismissal arising from non-compliance requires fresh, reasoned adjudication where the taxpayer must receive a reasonable opportunity to substantiate the claim that income was inadvertently offered to tax. The substantive taxability claim therefore remains open for appellate consideration on supporting material. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 10 Sep 2026 20:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471620 Rectification under Section 154 is unavailable where interest income was declared in the return and accepted in assessment, unless the assessment order itself contains an apparent mistake. An alleged error in the return does not by itself establish a rectifiable error in the assessment. A non-speaking appellate dismissal arising from non-compliance requires fresh, reasoned adjudication where the taxpayer must receive a reasonable opportunity to substantiate the claim that income was inadvertently offered to tax. The substantive taxability claim therefore remains open for appellate consideration on supporting material. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471620