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2005 (7) TMI 86 - GUJARAT HIGH COURTOrder of rectification made by the Income-tax Officer - it is not open to the Assessing Officer to go into the true scope of the relevant provisions of the Act in a proceeding under section 154 of the Act. A mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions - Tribunal was justified in holding that the true scope of section 35B of the Act could not be the subject-matter of rectification proceedings as the issue was highly debatable and as to which item would fall under each of the sub-clauses was not within the scope of the powers that the Assessing Officer could exercise under section 154 – order of rectification is not sustainable
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