https://www.taxtmi.com/caselaws?id=56851 The Tribunal upheld the AAC's decision, dismissing the appeal against the rejection of the assessee's application under section 154 by the ITO. The Tribunal emphasized the need for clear, apparent mistakes to be rectified under section 154 and highlighted the importance of following prescribed procedures for challenging assessments under the Income-tax Act. The discretionary decisions made by the ITO regarding disallowances were deemed non-apparent mistakes and not subject to rectification under section 154. en-us Wed, 10 Feb 1982 00:00:00 +0530 Tue, 07 Dec 2010 10:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56851 The Tribunal upheld the AAC's decision, dismissing the appeal against the rejection of the assessee's application under section 154 by the ITO. The Tribunal emphasized the need for clear, apparent mistakes to be rectified under section 154 and highlighted the importance of following prescribed procedures for challenging assessments under the Income-tax Act. The discretionary decisions made by the ITO regarding disallowances were deemed non-apparent mistakes and not subject to rectification under section 154. Case-Laws Income Tax Wed, 10 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56851