apparent
from the order of Hon'ble Tribunal is rectifiable u/s 254(2) of the Act. The mistakes
which are apparent from record ... vital evidence and
facts of the case is a mistake apparent from record. Reliance is placed on the following
judicial pronouncements:
i. ITO vs. ITAT
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
been
recorded incorrectly or some error has crept in, which does not
require any debate and is apparent on the record, such a
mistake ... face of the record or where does a mistake cease to be
mere mistake, and become mistake apparent on the face of
the record
excluded from ITES, and prayed for rectification of the apparent
mistake on record.
2. On the other hand, the ld. DR has submitted 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
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
stated in the order which are factually incorrect and
constitute apparent mistake from record within the meaning of section
254(2) of the Act. These ... record and explained in the hearing;
hence, the same constitute mistakes apparent from record. The Applicant
therefore prays:
a) That the Hon'ble Tribunal
merely a mistake in the orders
sought to be rectified. The mistake to be rectified must be one apparent from the record.
A decision ... only when the mistake which is sought to be rectified s an
obvious and patent mistake which is apparent from the record
merely a mistake in the orders sought to be rectified. The
mistake to be rectified must be one apparent from the record. A decision ... only when the mistake which is sought to be rectified s an
obvious and patent mistake which is apparent from the record
mistake in the record. The mistake is not to
be a mistake which requires in-depth probing to
discover, but is a mistake which ... mistakes in the record.
The record referred to is the record which the
authorities are required to examine for the
purpose of rectifying the mistakes
merely a mistake in the orders sought to be rectified. The
mistake to be rectified must be one apparent from the record. A decision ... only when the mistake which is sought to be rectified s an
obvious and patent mistake which is apparent from the record
