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1 - 4 of 4 (0.32 seconds)T. S. Balaram, Income Tax ... vs M/S. Volkart Brothers, Bombay on 5 August, 1971
3. It is well settled that power under Section 154 of the
Act for rectification could not be exercised on a debatable issue.
The said power can be exercised only when there is an error
apparent on the face of record. Reference may be made to T.S.
Balaram, ITO v. Volkart Bros.
Section 115JA in The Income Tax Act, 1961 [Entire Act]
Section 260A in The Income Tax Act, 1961 [Entire Act]
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