Reference to document outside the record & law impermissible when applying provision of section 154

Advertisement CIT V Keshri Metal Pvt Ltd. (1999) 237 ITR 165 SC- Under the provisions of Section 154 there has to be a mistake apparent from the record. In other words, a look at the record must show there has been an error, and that error may be rectified. Learned counsel for the revenue has not been able to satisfy us that it shows any apparent error upon the record. Reference to document outside the record and the law impermissible when applying the provision of section 154. Supreme Court of India Commissioner Of Income Tax  vs Keshri Metal Pvt. Ltd. Date- 18 March, 1999 Equivalent ...