even if a mistake has
occurred at the instance of party to the appeal;
(e) A mistake apparent from record should be self-evident,
should ... right in holding that
such a mistake can be said to be a "mistake apparent from the
record" which could be rectified under
could have been invoked only
to rectify a mistake apparent from the record--which was not the
present case. The relevant observations of the Tribunal ... invoked when there is a mistake and the
mistake is apparent from records. When the mistake was
not apparent from the records and there
even if a mistake
has occurred at the instance of party to the appeal;
(e) A mistake apparent from record should be self-
evident, should ... right in holding that such a mistake can be said to be a
"mistake apparent from the record" which could be
rectified under
when the pre-conditions are satisfied.
21. Rectification of a mistake apparent from the record cannot be
equated with the power of reopening under Sections ... equated with the
power under Section 154 to rectify mistakes apparent from the record. In
some cases albeit not in all cases, Sections
date of the order, with a view to rectifying
any mistake apparent from the record, amend any order
passed by it under sub-section ... permits the Tribunal to rectify any mistake
apparent from the record and amend any order passed
under sub-s.(1) within four years from
purview of Section 143(1)(a) as well as mistake apparent from record within the meaning of Section 154 . We, therefore, hereby hold that ... somewhat coterminous with the power to rectify a mistake apparent from the record under Section 154 . Therefore, the Board itself has viewed the power
purview of section 143(1)(a) as well as mistake apparent from record within the meaning of section 154 . We, therefore, hereby hold that assessing ... somewhat coterminous with the power to rectify a mistake apparent from the record under section 154 . Therefore, the Board itself has viewed the power
somewhat coterminous with the power to rectify a mistake apparent from the record under Section 154 . Therefore, the Board itself has viewed the power ... make adjustments as coterminous with the power to rectify mistakes apparent from the record under Section 154 ."
9. And again the Bench expressed
somewhat coterminous with the power to rectify a mistake apparent from the record under section 154 . Therefore, the Board itself has viewed the power ... make adjustments as coterminous with the power to rectify mistakes apparent from the record under section 154 .",
And again the Bench expressed the view
somewhat coterminous with the power to rectify a mistake apparent from the record under Section 154 . Therefore, the Board itself has viewed the power ... make adjustments as coterminous with the power to rectify mistakes apparent from the record under Section 154 .
And again the Bench expressed the view
