TMI Blog2014 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 (8) TMI 25 - SUPREME COURT OF INDIA ] Supreme Court had laid down the circumstances under which the mistake could be rectified by the Tribunal - The issue of applicability of the ratio of Judgment when the SLP is pending before Hon’ble Supreme Court is debatable one and accordingly cannot be considered as a mistake apparent on the face of the order – Decided against assessee. - Appeal Nos.-35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were not considered while passing the order and thus resulted in an apparent mistake on the face of the order which needs to be corrected. 3. Ld. A.R. for the Revenue has submitted that only the mistake which is apparent on the face of the order could be rectified and non consideration of all judgments referred, while passing order could not be said to be an apparent mistake on the face of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lows: This Court has decided in several cases that a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning. In the case of T.S. Balram Vs. M/s. Volkart Brothers (supra), this Court has already decided that power to rectify a mistake should be exercised when the mistake is a patent one and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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