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2003 (2) TMI 58 - CALCUTTA HIGH COURT"Whether, on the facts and in the circumstances of the case, the learned Tribunal, Calcutta, was justified in allowing the miscellaneous petition and partially recalling the order of the Tribunal for the assessment years 1987-88 and 1988-89 ?" - In the context of the order and the law, the word "reasonableness" used in the order does not seem to be a mistake. It can at best be an erroneous expression. However, it can be presumed to have been used to connote reasonableness of the explanation about the source of the expenditure. Such a view is quite possible. Thus, it does not seem to be a mistake obvious or patent about which no two views are possible. In that view of the matter, the said part of the order could not be subjected to section 254(2) of the Act for being rectified as a mistake apparent from the record since it does not seem to be a mistake nor it is so obvious, clear or patent to hold that it is apparent from the record. – Thus, we answer the question in the negative in favour of the Revenue.
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