Case Law Details
Case Name : Commissioner Of Income Tax Vs Keshri Metal Pvt. Ltd. (Supreme Court of India)
Appeal Number : AIR 1999 SC 3801, 1999 237 ITR 165 SC, JT 1999 (3) SC 45, (1999) 9 SCC 165
Date of Judgement/Order : 18/03/1999
Related Assessment Year :
Courts :
Supreme Court of India
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CIT V Keshri Metal Pvt Ltd. (1999) 237 ITR 165 SC- Under the provisions of Section 154 there has to be a mistake apparent from the record. In other words, a look at the record must show there has been an error, and that error may be rectified. Learned counsel for the revenue has not been able to satisfy us that it shows any apparent error upon the record. Reference to document outside the record and the law impermissible when applying the provision of section 154.
Supreme Court of India
Commissioner Of Income Tax
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what kind of revenue we have? Hon SC is superbly right. Kudos to hon SC.