Only Mistake apparent on the face of record can be rectified u/s 254

Kamaljit Singh Prop. Dhanoa Brothers Vs ITO (ITAT Amritsar) Conclusion: Where on a fair reading of the judgment of the Co-ordinate Bench, it appeared that it had taken into account all relevant material and had not taken into account any irrelevant material in basing its conclusions, then the decision of the Co-ordinate Bench, was not liable to be interfered with, unless, of course, the conclusions arrived at by the Bench were perverse. Under Section 254 Only glaring and mistake apparent on the face of the record alone could be rectified which was not apparent in the of assessee. Held: Assess...