three points - (a) is there any rectifiable mistake apparent from the record? whether record means the records used and available at the time of passing ... been issued. Also the mistake pointed out by you cannot be called as mistake apparent from records. Had it been so, you would have definitely
finding out a mistake from record, but only a rectifying process undertaken on the basis of mistake noticed from the existing record of the proceedings ... does not or it may be a glaring mistake of law. Mistake apparent from the record is a mistake, which is ex facie borne
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
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
does not or it may be a glaring mistake of
law. Mistake apparent from the record is a mistake, which is ex facie
borne ... mistakes are apparent, the Assessing Officer should invoke
section 154 of the Act but in cases where mistakes are not
apparent form the record
finding out a mistake from record, but only a rectifying process undertaken on the basis of mistake noticed from the existing record of the proceedings ... does not or it may be a glaring mistake of law. Mistake apparent from the record is a mistake, which is ex facie borne
merely a mistake in the order 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 is an obvious and patent mistake which is apparent from the record
Assessing Officer, however, held that there was a mistake apparent
from record and by order dated 1.7.2005, which was rectified by order ... action of A.O. in holding that it is a mistake apparent from record by
following observations :
"I have carefully considered the elaborate submissions
mistake apparent from
the record". It is well settled that an oversight of a fact
cannot constitute an apparent mistake rectifiable under this
section ... mistake or defect
which after rectification is made right. Therefore on the aforesaid
analyzation, the inference can be drawn that the mistake
apparent from record
jurisdiction of the officer to rectify a mistake is dependent on the mistake being apparent from the record. It is no doubt true that ... that rectification of any mistake in the case of the Revenue is when the mistake is "apparent from the record
