Held that the finding of the Assessing Officer in the assessment order was concluded after considering all the documentary evidence and personal appearances on behalf of the assessee and he did not draw any adverse inference against the assessee. Section 154 of the Act mandates rectification of mistake apparent from record. The source of the investment which was accepted by the Assessing Officer in his original assessment order could not be revised under section 154 of the Act as it could not be said to be a mistake apparent from the record. The Assessing Officer wanted to change his view in the garb of rectification of mistake under section 154 of the Act, which was not permissible under the law. The order passed by the Assessing Officer under section 154 of the Act is  invalid and quashed.(AY.2010-11)