Case Law Details
Case Name : Allied Agencies Vs ITO (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Allied Agencies Vs ITO (ITAT Delhi)
Hon’ble Apex Court in the case of TS Balaram Vs. Volkart Brothers 82 ITR 50 (SC) clearly held that a mistake apparent on the record must be an obvious and patent mistake and not something which has to be established by a long drawn process of reasoning on points where there may conceivably be two opinions cannot be said to be an error apparent on the face of the record. A decision on a debatable point of law is not a mistake apparent from the record.
Coming to the instant case it is not in dispute that the AO has passed the order u/s 154 of the Act on ...
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