Mistake apparent, connotation of.-A 'mistake apparent' is a mistake that is
manifest, plain or obvious; a mistake that can be realized without ... record as it stands and requires for being shown to be a mistake .
Matter or evidence extraneous to record is not a mistake apparent from
ITAT ............ -------------------
7) Mistakes apparent from record:
1. No unsigned confirmation except one credit during the year:
At Para No. 9, the Hon'ble Tribunal ... Pushpabai Ashandas
Pidwani. This is a mistake apparent from record.
The Hon'ble Tribunal has not pointed-out such unsigned confirmation of
loans taken
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
suggest that a conscious mistake, even if that be a
mistake apparent from record, cannot be rectified under ... somewhat devoid of logic and rationale. If a conscious mistake is a
mistake apparent from record, there is no reason for not rectifying
the same
liable to be
corrected under Section 254 ( 2 ) for rectifying mistake apparent from record as
the assessee has not made true and full disclosure during ... there should be a mistake
and the said mistake should be apparent / patent from record and would not
require determination through a long drawn process
2023
that such a mistake can be said to be a "mistake apparent from the record"
which could be rectified under Section ... mistake the
Tribunal is entitled to correct is not an error of judgment but a
mistake which is apparent from the record itself. The Tribunal
2023
that such a mistake can be said to be a "mistake apparent from the record"
which could be rectified under Section ... mistake the
Tribunal is entitled to correct is not an error of judgment but a
mistake which is apparent from the record itself. The Tribunal
2023
that such a mistake can be said to be a "mistake apparent from the record"
which could be rectified under Section ... mistake the
Tribunal is entitled to correct is not an error of judgment but a
mistake which is apparent from the record itself. The Tribunal
2023
that such a mistake can be said to be a "mistake apparent from the record"
which could be rectified under Section ... mistake the
Tribunal is entitled to correct is not an error of judgment but a
mistake which is apparent from the record itself. The Tribunal
2023
that such a mistake can be said to be a "mistake apparent from the record"
which could be rectified under Section ... mistake the
Tribunal is entitled to correct is not an error of judgment but a
mistake which is apparent from the record itself. The Tribunal
