https://www.taxtmi.com/caselaws?id=801391 Section 254(2) permits rectification only of a mistake apparent from the record and does not authorise review of a concluded reassessment decision. A retrospective insertion of section 147A after an earlier decision applying the law and binding jurisdictional precedent then in force may raise a debatable legal question, particularly while its constitutional validity remains under challenge. Retrospective operation alone therefore does not establish an apparent mistake or support recall or modification of the earlier decision. en-us Wed, 30 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801391 Section 254(2) permits rectification only of a mistake apparent from the record and does not authorise review of a concluded reassessment decision. A retrospective insertion of section 147A after an earlier decision applying the law and binding jurisdictional precedent then in force may raise a debatable legal question, particularly while its constitutional validity remains under challenge. Retrospective operation alone therefore does not establish an apparent mistake or support recall or modification of the earlier decision. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801391