Case Law Details
Case Name : M/s City Clinic Pvt. Ltd. Vs. ACIT (ITAT Chandigarh)
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Chandigarh
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Advocate Akhilesh Kumar Sah
Hon’ble Supreme Court in the leading case, ITO vs. Volkart Brothers [(1971) 82 ITR 50 (SC)] has held that a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may conceivably be two
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