TMI Blog2000 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - - - - - Dated:- 5-12-2000 - Judge(s) : S. P. BHARUCHA., N. SANTOSH HEGDE. and Y. K. SABHARWAL. ORDER The question that arises in these appeals by the Revenue against the decision of the High Court of K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... up to the Tribunal and the Tribunal held that a debatable issue was involved and that the assessing authority was, therefore, not justified in invoking the machinery for rectification under section 154. It held, even on the principal question, in favour of the assessee. Arising out of the order of the Tribunal, the question aforestated was referred to the High Court. The two learned judges who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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