https://www.taxtmi.com/caselaws?id=473210 Section 154 permits rectification of a mistake apparent from the record, not a debatable question of law. An addition for late deposit of employees' provident fund and ESI contributions falls outside rectification where conflicting High Court views made the applicable due date debatable and the original assessment preceded the Supreme Court decision resolving that conflict. en-us Tue, 29 Apr 2025 00:00:00 +0530 Mon, 09 Nov 2026 15:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473210 Section 154 permits rectification of a mistake apparent from the record, not a debatable question of law. An addition for late deposit of employees' provident fund and ESI contributions falls outside rectification where conflicting High Court views made the applicable due date debatable and the original assessment preceded the Supreme Court decision resolving that conflict. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473210