Case Law Details
Case Name : Express Newspapers Ltd. Vs. Dy. CIT (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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RELEVANT PARAGRAPH
10. From the various judgments of the Supreme Court above referred to and other High Courts, it is clear that the Tribunal’s power under Section 254(2) is not to review its earlier order but only to amend it with a view to rectify any mistake apparent from the record.
What can be termed as “mistake apparent?”. “Mistake” in general means to take or understand wrongly or inaccurately; to make an error in inte
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