Assessing Officer passed an assessment order disallowing credit of TDS to assessee on ground that credit of TDS was related to previous assessment year. Assessee filed a rectification application contending that said disallowance was a mistake and in view of provision of section 199, assessee was to be allowed credit of TDS the Assessing Officer rejected said application. Order of the Assessing Officer was affirmed by the CIT(A) and Tribunal. On appeal the Court held that there was mistake apparent from record which required interference under section 154, thus, matter was remanded back to Appellate Authority to make a fresh decision on matter. (AY. 2005-06)