https://www.taxtmi.com/caselaws?id=471835 Rectification under Section 254(2) is confined to a mistake apparent from the record: an evident error on which no two views are possible. It cannot be used to review merits or reconsider matters requiring factual evaluation, legal interpretation, or debate. Adjudicating a deduction claim under Section 80P(2)(d) despite no corresponding ground in the appeal constitutes such an apparent mistake. The resulting remedy is recall of the earlier order and restoration of the appeal for fresh adjudication. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 19 Sep 2026 14:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471835 Rectification under Section 254(2) is confined to a mistake apparent from the record: an evident error on which no two views are possible. It cannot be used to review merits or reconsider matters requiring factual evaluation, legal interpretation, or debate. Adjudicating a deduction claim under Section 80P(2)(d) despite no corresponding ground in the appeal constitutes such an apparent mistake. The resulting remedy is recall of the earlier order and restoration of the appeal for fresh adjudication. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471835