S. 154 : Rectification of mistake-Mistake apparent from the record-Industrial undertakings-Audit report not filed with return of income-Mistake rectified subsequently-Circular directing Assessing officers to allow rectification-Rectification application cannot be rejected [S.80IB, 143(1), Central Board Of Direct Taxes Circular No. 689, Dated 24-8-1994]

S. 154 : Rectification of mistake-Mistake apparent from the record-Audit report-Form No 10CCB-Not filed along with return-After intimation up loading the Form-Rejection of rectification application was not valid. [S. 80IB, 139, 143(1), Form No 1OCCB)

S. 154 : Rectification of mistake-Mistake apparent from the record-Cash payment exceeding prescribed limit-Rectification order of the Assessing Officer was set aside.[S. 40A(3), R.6DD]

S. 154 : Rectification of mistake-Mistake apparent from the record-Commissioner (Appeals)-No power to review order without referring to any mistake-Exercise of power of rectification and allowing deduction not justified.[S.80IB(10), 250)

S. 154 : Rectification of mistake-Mistake apparent from the record-Computation of income and return together part of assessment record-Denial of exemption was not valid. [S.11, 12A, 143(1]

S. 154 : Rectification of mistake-Mistake apparent from the record-Book profit-Order giving effect while framing assessment as per the direction of CIT(A)-Order time barred-Cannot be rectified. [S.115JB, 143(3), 250]

S. 154 : Rectification of mistake-Mistake apparent from the record-Non-Resident-Wrong reporting-Deduction of tax at source-Credit for tax deducted at source is to be allowable as eligible assessee-Matter remanded-DTAA-India-USA. [S. 143(1), Art. 12]

S. 154 : Rectification of mistake-Mistake apparent from the record-Income from house property-Interest on loan-Rectification Of mistake is held to be allowable. [S. 143(1)]

S. 153C : Assessment-Income of any other person-Search-Concluded assessment did not abate-Assessment transferred to Mumbai-Notice of reassessment issued by Kolkata Officer-Thereafter-Null and void.[S.115JB, 143(3), 147, 148]

S. 153C : Assessment-Income of any other person-Search Development and construction of real estate-No incriminating material-The statement of the persons of Lodha group based on the electronically retrieved data-Addition based on such retrieved data, not sustainable, Addition was deleted. [S. 132(4), Evidence Act, 3, 22A, 45A, 62, 115, S. 65B, Information Technology Act, 2000, S. 2, 59, 65A, 65B, 79A,]