Swarup, the learned departmental representative, maintained that there was no mistake apparent from records and it was tantamount to review, which could not be equated ... with mistakes apparent from records. We agree that review is not permissible under Section 35 but the point for consideration is whether it would
February, 2002
1. This miscellaneous petition for rectification of mistakes apparent from record under Section 254(2) of the IT Act, arising out of order ... concerned, I am in agreement with him that a mistake apparent from record is committed by the Tribunal in so far as ground
been disallowed by the AO, accordingly treated this as a
mistake apparent from records and added ... exercised only
if there is a mistake in the order and the mistake is
apparent from the record. Law is well-settled that only
that for rectification of the mistake under
section 154 of the Act shall be the mistake apparent on the record
must be an obvious ... reproduced herein below:-
Rectification of mistake.
154. (1) With a view to rectifying any mistake apparent from the record
an income-tax authority referred
which a mistake arising out of interpretation of law by the Hon'ble Supreme Court is a mistake apparent from record within the meaning ... case of apparent mistakes, but to exercise this power, there has to be an apparent mistake. There could be apparent mistakes in the intimation such
said to be suffering from mistake apparent from record on the basis of subsequent judgment of the jurisdictional High Court for the purpose of rectification ... decision of the High Court, the Bench committed a mistake apparent from record in holding that salary of "off period" was not liable
jurisdictional Delhi High Court, tantamount to a
mistake apparent on record which must have been
rectified u/s 154 of the Act by following ... passed in
the assessee's own case tantamount to mistake apparent from
record and should be rectified
Kerala State Apex Cooperative Federation Ltd. , (Supra). There is no mistake apparent from record and consequently provisions of Section 254(2) are not attracted ... foundational facts it cannot be held that there is any mistake apparent from record.
V) The Tribunal does not have the power of review
issue which
was not a mistake apparent from records and thus out of the
scope of section ... apparent from the record. This issue is apparently not a
mistake apparent from the record. When the learned assessing
officer has made the detailed examination
vide order dated 09.05.2023 allowed
the prayer for rectification of mistake apparent from record under section 154 and deleted the
addition ... process of
verification and inquiries, cannot be a simple mistake and mistake apparent
from record.
11.9.5. For a moment let us presume that the assessee
