https://www.taxtmi.com/caselaws?id=66302 Rectification was impermissible where the underlying issue concerned exemption for the value of a residential house belonging to an HUF and the legal position was debatable. Because conflicting High Court decisions existed, the question could not be treated as a mistake apparent from the record. A point of law on which judicial views differ is not an obvious error capable of correction by rectification under section 61, and the assessee succeeded on that issue. en-us Sat, 25 Apr 1981 00:00:00 +0530 Wed, 23 Feb 2011 13:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66302 Rectification was impermissible where the underlying issue concerned exemption for the value of a residential house belonging to an HUF and the legal position was debatable. Because conflicting High Court decisions existed, the question could not be treated as a mistake apparent from the record. A point of law on which judicial views differ is not an obvious error capable of correction by rectification under section 61, and the assessee succeeded on that issue. Case-Laws Income Tax Sat, 25 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66302