The assessment was completed u/s 143(3) of the Act. The Assessing Officer made two additions.ie. unexplained cash credits under section 69 read with 115BBE of the Act and on account of lack of information regarding tax deducted at source u/s 40(a)(ia) of the Act. The Assessee moved application u/s 154 of the Act. The Assessing Officer rectified the addition made u/s 40(a)((ia) of the Act and confined the addition u/s 69 of the Act. The assessee filed writ petition against the rejection order u/s 154 of the Act.   Dismissing the writ petition the Court held that the two issues raised by the assessee for rectification had been gone into by the assessing authority. While on the issue pertaining to unexplained cash credit and consequently the addition under section 69 of the Act the view taken was that this was not a mistake apparent on the face of the record and therefore, rectification under section 154 of the Act was not warranted. The disallowance under section 40(a)(ia) of the Act had been rectified. The order of rectification was valid. (AY.  2017-18)