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2010 (9) TMI 63 - HC - Income TaxRectification of an order u/s 154 - Whether a controversial issue be rectified u/s 154 - Held that: - ITAT rightly held that the issue was debatable. - Since the dispute, whether the Air-conditioners and refrigerators were articles falling in the list of Schedule-XI, namely, whether they were domestic or electric appliances or it was a controversial question, rectification proceedings under Section 154 could not be initiated - ITO Vs. Volkart Brothers And Others [1971 -TMI - 6255 - SUPREME Court]
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