Mistake apparent from record permits rectification where an accepted voluntary disclosure certificate was omitted from consideration.

An omission to consider a voluntary disclosure certificate already on record was treated as a mistake apparent from the record and was therefore rectifiable by miscellaneous petition. Once the Voluntary Disclosure of Income Scheme, 1997 certificate had been accepted, the income covered by it could not be brought to tax again in the block assessment. The Tribunal was therefore justified in allowing rectification and directing deletion of the amount covered by the certificate.

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Issues: Whether the Tribunal was justified in allowing the miscellaneous petition and deleting the amount covered by the voluntary disclosure certificate from the block assessment.

Analysis: The certificate issued under the Voluntary Disclosure of Income Scheme, 1997, was already on record before the Tribunal passed its original order, but it had not been taken into account. The omission was treated as a mistake apparent from the record and was capable of rectification. Once the certificate had been accepted under the scheme, the amount covered by it could not be brought to tax again in the block assessment.

Conclusion: The Tribunal was right in allowing the miscellaneous petition and in directing deletion of the amount covered by the VDIS certificate.

Ratio Decidendi: An omission to consider a certificate already on record constitutes a mistake apparent from the record and may be rectified; income covered by an accepted voluntary disclosure certificate cannot be taxed again in block assessment.

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