https://www.taxtmi.com/caselaws?id=801384 Rectification under Section 254(2) is limited to mistakes apparent from the record and cannot reopen findings reached on material already considered. Revision under Section 263 remained sustainable because the assessment order was found erroneous and prejudicial to Revenue, based not only on a discrepancy in the donation receipt but also on concerns over the genuineness of political entities, alleged bogus political donations, and inadequate assessment inquiry into eligibility under Section 80GGC. Receipts and bank statements did not establish any manifest error warranting rectification; consequently, Section 254(2) relief was unavailable. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801384 Rectification under Section 254(2) is limited to mistakes apparent from the record and cannot reopen findings reached on material already considered. Revision under Section 263 remained sustainable because the assessment order was found erroneous and prejudicial to Revenue, based not only on a discrepancy in the donation receipt but also on concerns over the genuineness of political entities, alleged bogus political donations, and inadequate assessment inquiry into eligibility under Section 80GGC. Receipts and bank statements did not establish any manifest error warranting rectification; consequently, Section 254(2) relief was unavailable. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801384