Case Law Details
IT authorities are empowered to amend any order passed by them under the Act with a view to rectifying any mistake apparent from the record. A mistake is an omission made not by design but by mischance. A mistake apparent is a mistake that is manifest. In other words, the mistake must be so plain or obvious that it could be realised without a debate or dissertation. The plain meaning of the word apparent is that it must be something which appears to be so ex facie that it is incapable of argument or debate. Therefore, a mistake can be regarded as apparent only when it is a glaring, obvious or self-evident mistake and not something which can be established by a long drawn process of reasoning on points on which there may be two opinions. As the issue in hand is debatable and not obvious or self-evident, therefore, the provisions of section 154 are not applicable to the facts and circumstances of the case.
GAUHATI HIGH COURT
CIT Vs LAKSHMI PRASAD LAHKAR
IT Ref No 21 of 1989, 20th January, 1994
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sorry how revenue misunderstands the their own provisions, after all IT Act is not a substantial Act like TP Act,, where as sec 13 is plain and simple there.
in fact revenue is misinterpreting its own sections that causes unfortunate expenses to the tax payers’ moneys which is a revenue to the government,, question arises can revenue go on not properly chartered course of adventure and besides offending the tax payers… will the ministry of finance take note and admonish the upstart officers, after all governance is vital in any meaningful democracy, else wastage of tax payers moneys as also the tax payer when he has to fight protracted litigation. very sorry. kudos to the judge of Gau HC!