2000 (12) TMI 6 - SC - Income Tax

Banking Company - Interest On Securities - Rectification Of Mistakes - Whether, the Tribunal was right in law in canceling the rectification order of the Assessing Officer - Having regard to the difference of opinion among the learned judges of the High Court on the principal question, it is clear that there was a debatable question and no error on the face of the record which could be corrected by invocation of the provisions of section 154