https://www.taxtmi.com/caselaws?id=802545 Rectification under section 254(2) of the Income-tax Act, 1961, is confined to obvious and patent mistakes apparent from the record. It does not permit review of an earlier decision or correction of an alleged error that requires prolonged reasoning on a debatable point. An application seeking reconsideration without identifying an apparent mistake does not warrant rectification. en-us Fri, 23 Oct 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802545 Rectification under section 254(2) of the Income-tax Act, 1961, is confined to obvious and patent mistakes apparent from the record. It does not permit review of an earlier decision or correction of an alleged error that requires prolonged reasoning on a debatable point. An application seeking reconsideration without identifying an apparent mistake does not warrant rectification. Case-Laws Income Tax Fri, 23 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802545