https://www.taxtmi.com/caselaws?id=801397 Rectification jurisdiction is limited to an obvious, patent and self-evident mistake apparent from the record and cannot be used to reopen a concluded merits determination through fresh arguments. Unsigned and blank notices issued under Section 143(2) require authentication under Section 282A(1). Section 292BC, which concerns electronically granted approvals by income-tax authorities, does not dispense with authentication requirements for notices or other communications issued to an assessee. Accordingly, it cannot validate an unauthenticated statutory notice or support review under the guise of rectification. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801397 Rectification jurisdiction is limited to an obvious, patent and self-evident mistake apparent from the record and cannot be used to reopen a concluded merits determination through fresh arguments. Unsigned and blank notices issued under Section 143(2) require authentication under Section 282A(1). Section 292BC, which concerns electronically granted approvals by income-tax authorities, does not dispense with authentication requirements for notices or other communications issued to an assessee. Accordingly, it cannot validate an unauthenticated statutory notice or support review under the guise of rectification. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801397