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2011 (9) TMI 84 - HC - Income TaxRectification of mistake - mistake apparent from the records - rectification of order or review of its own order - Held that:- There was no error or mistake evident which could be rectified - The error, which is not self-evident or to be detected by process of reasoning on the face of the record shall not provide scope of indulgence by the ITAT to exercise its jurisdiction under Section 254(2) of the IT Act. - Mere possibility of two views on the subject is also not a ground for review or rectification of an order - It appears that the ITAT vide impugned order dated 6.4.2004 has reviewed its earlier order dated 11.3.2003 / (Annexure A-6) which was passed on detailed discussion and elaboration - By impugned order, ITAT has erroneously rectified / modified its earlier order in the garb of rectifying the mistake apparent from the record, whereas, there was no mistake apparent on the record, instead debatable issues were persisting, as such, amendment / rectification / modification in question vide impugned order dated 6.4.2004 was not legally justifiable - Decided in favour of assessee.
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