https://www.taxtmi.com/caselaws?id=800555 Rectification under section 154 is confined to mistakes apparent from the record that are obvious, patent and self-evident; it cannot be used to review an assessment or undertake fresh adjudication. A disallowance under section 14A read with Rule 8D requires examination of accounts and satisfaction under section 14A(2) as to the correctness of the taxpayer's claim. Exempt-income and investment figures already on record do not, by themselves, establish an apparent mistake. Accordingly, a fresh section 14A disallowance not made in the original scrutiny assessment lay outside rectification jurisdiction, resulting in quashing of the rectification and deletion of the addition. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800555 Rectification under section 154 is confined to mistakes apparent from the record that are obvious, patent and self-evident; it cannot be used to review an assessment or undertake fresh adjudication. A disallowance under section 14A read with Rule 8D requires examination of accounts and satisfaction under section 14A(2) as to the correctness of the taxpayer's claim. Exempt-income and investment figures already on record do not, by themselves, establish an apparent mistake. Accordingly, a fresh section 14A disallowance not made in the original scrutiny assessment lay outside rectification jurisdiction, resulting in quashing of the rectification and deletion of the addition. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800555