Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (11) TMI 12 - HC - Income TaxMistake apparent on the record - a mistake apparent on the record within the meaning of section 154 of the Act 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two opinions – Therefore, a part of the relief granted to the respondent/assessee under section 80-I could not be withdrawn by taking recourse of section 154
|