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2001 (10) TMI 19 - RAJASTHAN HIGH COURTSurtax, Rectification Of Mistakes, Computation Of Capital - "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the issue arising from the order of the Inspecting Assistant Commissioner (Assessment) was highly debatable and it is clearly beyond the purview of section 13 of the Companies (Profits) Surtax Act, 1964?" - Tribunal has found as a fact as noticed by us above that whether the sum was set apart to meet a liability which was well known on the date of the balance-sheet or was not so known itself was not free from doubt and the Tribunal has noticed that even facts admitted had not been taken into consideration. This needed examining various facts drawing inferences from some basic findings. In that view of the matter, the decision of the Supreme Court as aforesaid it was apparent that there did not exist any such mistake, which could be said to be a mistake apparent on the face of the record and could not be corrected by invoking the power under section 13 of the Act. We do not find any error in the order of the Tribunal, rejecting the application under section 256(1). - The application under section 256(2) is, therefore, rejected
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