Section 154: Assessing Officer Must Fully Investigate Deduction Errors; Not a "Mistake Apparent from the Record.

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....Rectification of mistake u/s 154 - unless and until a complete investigation is done by the assessing officer, the quantum of deduction for interest payments cannot be ascertained. Hence, the omission claimed by the Appellant/Assessee will not fall under the category of a “mistake apparent from the record”. - HC....