The assessment was completed by the Assessing Officer by making addition of 20 percent on account of unexplained purchases.  Subsequently  on the basis of information the  Assessing Officer passed the rectification order wherein he disallowed entire purchases as unexplained investment.  CIT(A) deleted said addition on ground that Assessing Officer failed to accord an opportunity while enhancing assessed income and thus rectification order suffered from infirmity of denial of natural justice. On appeal by the revenue the Tribunal held that  only a  mistake which is obvious, patent and discernible from record that can be a subject matter of rectification.  Accordingly the order of CIT(A) is affirmed. (AY. 2011-12)