section 154 for rectification of mistake, the mistake sought to be rectified should be a mistake apparent on the record and must be an obvious ... there was no scope for rectifiying any mistake, since there was no mistake apparent from the record, as envisaged under Section 154 (1A) , in view
which denotes
rectification of mistake. Section 154 (1) stipulates that “ With a view to
rectifying any mistake apparent form the record an income-tax authority ... contended that it is a mistake committed while passing an order of
assessment. Therefore, such a mistake apparent from record is to be
rectified
with effect from April, 1, 1962, there was a mistake apparent from the record in the order passed by the Tribunal on October ... consequently, it cannot be said that the has bene any mistake apparent from record in the earlier order of the Tribunal
analysis and elucidation of the words "mistake", "mistake apparent from the record", and "rectification" as understood in taxing laws ... jurisdiction of the officer to rectify a mistake is dependent on the mistake being apparent from the record. It is no doubt true that
face of the record or where does a mistake cease to be mere mistake, and become mistake apparent on the face of the record ... right in holding that such a mistake can be said to be a 'mistake apparent from the record' which could be rectified under
refusing to rectify the mistake for the asst. yr. 1974-75 held that there was no mistake apparent in the records which could be rectified ... that there were mistakes in the order of assessment, the mistake noticed by the CIT(A) become apparent from the records.
10. The Supreme Court
right in holding that such a mistake can be said to be a "mistake apparent from the record", which could be rectified under ... record if one has to travel beyond the record to see whether the judgment is correct or not. An error apparent on the record means
record if one has to travel beyond the record to see whether the judgment is correct or not. An error apparent on the record means ... face of the record or where does a mistake cease to be mere mistake, and become mistake apparent on the face of the record
decided by an investigation and, therefore, there was no mistake apparent from the record. Referring and relying upon the decision of the Supreme Court ... income, invoking section 64 of the Act, since only a mistake apparent from the record could be corrected, and, in this case, there
record if one has to travel
beyond the record to see whether the judgment is correct
or not. An error apparent on the record means ... face of the record or where does a mistake cease to be
mere mistake, and become mistake apparent on the face
of the record
