https://www.taxtmi.com/caselaws?id=59960 Rectification under section 154 can be entertained on the basis of a later Supreme Court decision only if the relevant contract terms were already on the assessment record and the alleged mistake is apparent from that record. Where the existence or contents of the contracts are disputed, the issue becomes factual and cannot be resolved in rectification proceedings. The matter was therefore restored for fresh verification of whether the contracts formed part of the assessment record and for decision accordingly. en-us Fri, 19 Dec 1980 00:00:00 +0530 Mon, 03 Jan 2011 10:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59960 Rectification under section 154 can be entertained on the basis of a later Supreme Court decision only if the relevant contract terms were already on the assessment record and the alleged mistake is apparent from that record. Where the existence or contents of the contracts are disputed, the issue becomes factual and cannot be resolved in rectification proceedings. The matter was therefore restored for fresh verification of whether the contracts formed part of the assessment record and for decision accordingly. Case-Laws Income Tax Fri, 19 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59960