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]
G.E. Conductors (P) Ltd. v. ACIT (2022) 220 DTR 345 / 220 TTJ 1052 (Amritsar)(Trib)