Kerala HC explains What is an error apparent on the face of record

CIT Vs. Younus Kunju (Kerala High Court) It needs no repetition that a judgmental error is not a review able error, nor can it be termed an error on the face of record. Error in reasoning or, for that matter, in applying law to facts is an appeal able error. And that power of appeal is the creation of a statute. An error apparent on the face of record, on the other hand, an error that strikes one “on mere looking at the record and would not require any long-drawn process of reasoning on points where there may conceivably be two ” The Courts have considered on numerous occasions what an er...