appears to the Controller that, by reason of any mistake apparent from the record or of any mistake in the valuation of any property ... exercise his power to correct mistake and the three grounds were : (1) mistake apparent from the record, or (2) any mistake in the valuation
said that the mistake relating to deduction of packing charges, is a mistake apparent from the record, justifying rectification. Section 25A provides as follows ... decision, clearly bringing out that mistake. This mistake, therefore, in our opinion, is a mistake apparent from the record, within the meaning
precisely what is a mistake apparent from the record or an error apparent on the face of the record it has been difficult to provide ... respective stands, viz., that there is no mistake or a mistake apparent on the face of the record, and that there is a mistake apparent
decided the point against the assessee which was a mistake apparent from record.
(iii) that the Ground No. 2 of the appeal ... only when the mistake which is sought to be rectified is an obvious and patent mistake which is apparent from the record
parts of the record and hence, a mistake discovered with reference to that record will not be a mistake apparent from the record in this ... record ': The mistake to be rectified should, however, be a mistake ' patent on the record and not a mistake which may be discovered
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
powers under section 254(2) could only rectify/correct any mistake
apparent from record. In our considered view, the reference ... mistake in its order passed while
disposing off an appeal deals with two situations, viz. (i) rectifying any
mistake apparent from record
above two M.As alleging that there are certain mistakes apparent
from record which need rectification.
Page ... mistake apparent from record
11 Having regard to the rival contentions and the material
on record, we find that the first alleged mistake pointed
before us, but by mistake the same were not considered. We accordingly consider it as a mistake apparent from record and recall our order ... resorted to rectify every mistake, but could be taken recourse to only to rectify a mistake apparent from the record. Entering into reasonableness
fate of such application.,
5. This constitutes a grave mistake apparent from record and is likely to
adversely affect the case of Revenue ... apparent from record.
2. Where there is a failure to consider certain evidence brought on
record it would also constitute a mistake apparent from record
