Section 115JB and 154 of the Income Tax Act, 1961 — Rectification of mistake — Assessee had carried on its business in special economic zone unit and its income would be subject to the provisions of section 115JB and section 115JB would apply to assessee for the AY 2012-13 onwards, therefore, the matter clearly fell within the purview of section 154 and the order could be rectified as a mistake apparent from record — Safeflex International Ltd. vs. Income tax Officer [2019] 74 ITR (trib) 690 (Jaipur)