https://www.taxtmi.com/article/detailed?id=17592 Rectification under section 154 requires an Assessing Officer to identify a self-evident mistake from the record through independent application of mind. The record includes materials and documents available when the order proposed for rectification was passed. Errors requiring prolonged reasoning, complicated arguments, or resolution of two reasonably possible views do not qualify. Accepted revenue audit objections must be addressed through the appropriate statutory mechanism, including revision or reassessment where applicable, with sufficient reasons for invoking section 154. en-us Sat, 17 Oct 2026 04:47:50 +0530 Sat, 17 Oct 2026 04:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17592 Rectification under section 154 requires an Assessing Officer to identify a self-evident mistake from the record through independent application of mind. The record includes materials and documents available when the order proposed for rectification was passed. Errors requiring prolonged reasoning, complicated arguments, or resolution of two reasonably possible views do not qualify. Accepted revenue audit objections must be addressed through the appropriate statutory mechanism, including revision or reassessment where applicable, with sufficient reasons for invoking section 154. Articles Income Tax Sat, 17 Oct 2026 04:47:50 +0530 https://www.taxtmi.com/article/detailed?id=17592