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Case Law Details

Case Name : The Commissioner of Income Tax Vs. Younus Kunju (Kerala High Court)
Appeal Number : ITA. No. 64 of 2015
Date of Judgement/Order : 11/12/2017
Related Assessment Year :
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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 error apparent on the face of record is. In Satyanarayan Laxminarayan Hegde v. Malikarjun Bhavanappa Tirumule5 the Supreme Court has held thus:

“An error which has to be established by a long-drawn process of reasoning on points where there may conceivably be two opinions can hardly be said to be an error apparent on the face of the record. Where an alleged error is far from self-evident and if it can be established, it has to be established, by lengthy and complicated arguments, such an error cannot be cured by a writ of certiorari according to the rule governing the powers of the superior Court to issue such a writ.”

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