If the taxing authority while passing order of assessment has ...
Tax Authority's Deliberate Assessment Order Isn't a Mistake Justifying Revision Under Record Error Rules.
April 28, 2014
Case Laws VAT and Sales Tax HC
If the taxing authority while passing order of assessment has given a judgment, exercising his power as a consequence of conscious deliberation then it cannot be said that there is any mistake apparent on the face of record justifying revision of assessment order - HC
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