https://www.taxtmi.com/caselaws?id=799506 Rectification under Section 154 addresses apparent duplication where cash deposits are assessed both in a dissolved firm's assessment and in the successor proprietorship's assessment. Separate books showing that the deposits belonged to the successor proprietorship, together with disclosure and assessment of those deposits as undisclosed income in its scrutiny assessment, support treating the duplication as an error apparent from the record. The issue concerns correction of an existing factual error rather than fresh adjudication or reopening; the original assessment mode and absence of an appeal do not prevent rectification. en-us Thu, 20 Aug 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799506 Rectification under Section 154 addresses apparent duplication where cash deposits are assessed both in a dissolved firm's assessment and in the successor proprietorship's assessment. Separate books showing that the deposits belonged to the successor proprietorship, together with disclosure and assessment of those deposits as undisclosed income in its scrutiny assessment, support treating the duplication as an error apparent from the record. The issue concerns correction of an existing factual error rather than fresh adjudication or reopening; the original assessment mode and absence of an appeal do not prevent rectification. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799506