record". In T. S. Balaram v. Volkart Brothers [1971] 82 ITR 50, the Supreme Court held that a mistake apparent on the record ... speaking for the Supreme Court, in Volkart Brothers ' case [1971] 82 ITR 50, observed at page 53 :
"From what has been said above
ITR 373 (SC) and Balaram (T. S.), ITO v. Volkart Brothers [1971] 82 ITR 50 (SC).
3. The Assessing Officer took the view that income ... decision in T.S. Balaram, ITO v. Volkart Brothers [1971] 82 ITR 50 (SC), was negatived. However, the Appellate Tribunal found that the Government securities
Balaram, Income Tax Officer v. Volkart Bros . (1971) 82 ITR 50 (SC), the Bombay High Court had taken a view that this decision Volkart Bros ... Vijay Mallya (2003) 263 ITR 41 (Cal) has taken note of the decision in Volkart Bros. (1971) 82 ITR 50 (SC) and other decisions where
Apex Court
in the case of Volkarts Brothers (82 ITR 50) that mistake must be obvious and
patent-not something which can be established ... principle laid down by the Apex court in Volkarts
Brothers ( 82 ITR 50 ) that the mistake must be obvious
and patent and not something which
Apex Court
in the case of Volkarts Brothers (82 ITR 50) that mistake must be obvious and
patent-not something which can be established ... principle laid down by the Apex court in Volkarts
Brothers ( 82 ITR 50 ) that the mistake must be obvious
and patent and not something which
Balaram, Income-tax Officer vs. Volkart Brothers (1971) 82
ITR 50 (SC) wherein Hon'ble Supreme Court held that "a mistake
apparent ... Balaram, Income-tax
Officer vs. Volkart Brothers (1971) 82 ITR 50 (SC), rectification u/s
154 of the IT Act is not permissible
case of T. S. Balaram, ITO v. Volkart Brothers [1971] 82 ITR 50. The Supreme Court said (headnote) :
"A mistake apparent on the record ... this point in T. S. Balaram v. Volkart Brothers [1971] 82 ITR 50. Similarly, the decision of the Allahabad High Court in the case
Supreme Court in T. S. Balaram, ITO v. Volkart Brothers [1971] 82 ITR 50. In that case, the Supreme Court has held that a mistake ... Supreme Court in Volkart Brother 's case [1971] 82 ITR 50, this court held that the Income-tax Officer was wrong in holding that
relied on T.S. Balaram, ITO v. Volkart Bros . [1971] 82 ITR 50 (SC). In view of this, we are inclined to accept the assessee ... Court decision in T.S. Balaram, ITO v. Volkart Bros . [1971] 82 ITR 50. As we find there is a mistake in the order
Balaram, Income-tax Officer v. Volkart Brothers [1971] 82 ITR 50, 53, wherein it was held:
"A mistake apparent on the record must ... Tribunal. Relying on T. S. Balaram 's case [1971] 82 ITR 50 (SC), the Tribunal opined that it was not a case where there
