ITAT says Section 154 Cannot Be Used to Reopen an Issue Already Examined

A typographical error in the assessee's ITR showed sales of ₹89.56 lakh instead of the actual ₹8.95 lakh. The AO had examined the discrepancy against the financial statements and VAT returns during scrutiny and accepted the actual sales. ITAT held that reopening the issue under Section 154 on the basis of an audit objection amounted to borrowed satisfaction, not correction of a mistake apparent from the record.