S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of an amount under section 40A(3) cannot be brought within realm of a mistake which could be held as glaring, patent, apparent and obvious from record, thereby rendering assessment order passed by Assessing Officer amenable for rectification under section 154 of the Act. [S. 40A((3), R.6DD]

S. 154 : Rectification of mistake–Property transferred in name of assessee by same seller in 2009-Sale by assessee in 2010-Allowing exemption-Sale by assessee gave rise to short-term or long-term capital gains-Rectification order is not valid.[S.54F]

S. 154 : Rectification of mistake-Mistake apparent from the record-Charitable Purpose-Taxability of corpus donations-Issue pending in High Court-Debatable issue-Rectification is not permissible. [S. 11(1(d), 12AA]

S. 154 : Rectification of mistake-Mistake apparent from the record-Limitation-Order was passed within the period of limitation-Order is valid.

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]