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2013 (12) TMI 312 - BOMBAY HIGH COURTRectification of mistake - Held that:- Whether or not, there was a delay in the proceedings and to whom is such delay is attributable is a question of fact, requiring investigation - The investigation of the cause for the delay would itself make it a debatable issue as both the respondent-assessee and the Revenue would have different perspective on the same - Following T. S. Balaram, ITO v. Volkart Brothers [1971 (8) TMI 3 - SUPREME Court] - 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 could be two possible opinions - Decided against Revenue.
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