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1991 (3) TMI 288 - CEGAT, NEW DELHIExtract: .......rothers mdash 1971 (82) ITR 50 (S.C.) as under ldquo A mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two opinions...A decision on a debatable point of law is not a mistake apparent from the record. rdquo
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