High Court Rules No Apparent Mistake in Assessment; Section 154 Rectification Not Applicable for Unexplained Cash Case.

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....Rectification u/s 154 - Unexplained cash - When the Assessing Officer has accepted the contention of assessee while framing the regular assessment, there is no mistake apparent on record as rightly held by both CIT(A) and the Tribunal and therefore we are of the opinion that no question of law much less any substantial question of law arises from the impugned order passed by the Tribunal. - HC....