Debatable question of law and Section 154 rectification framed for further hearing.

A debatable question of law requiring detailed inquiry, investigation or discussion is considered outside the scope of a mistake apparent on the record under Section 154 of the Income-tax Act, 1961. The text also records that the appeal was admitted on the framed question of law and listed for further hearing.

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Issues: Whether a debatable question of law requiring detailed inquiry, investigation, or discussion can be treated as a mistake apparent on the record under Section 154 of the Income-tax Act, 1961, and whether the appeal merited admission on that question.

Outcome: The appeal was admitted on the framed question of law and listed for further hearing.

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