https://www.taxtmi.com/caselaws?id=265546 The High Court ruled in favor of the appellant in a tax case appeal, emphasizing that the Tribunal and Commissioner erred in their interpretation of Section 154 of the Income Tax Act. The Court clarified that the mistake regarding the non-filing of the auditor's certificate could be rectified under Section 154, rejecting the notion that only mistakes apparent from the record could be rectified. The Court highlighted that various types of mistakes, including omissions, could be addressed under Section 154, ultimately allowing the appeal and overturning the decisions of the Tribunal and Commissioner. en-us Wed, 30 Sep 2015 00:00:00 +0530 Mon, 12 Oct 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265546 The High Court ruled in favor of the appellant in a tax case appeal, emphasizing that the Tribunal and Commissioner erred in their interpretation of Section 154 of the Income Tax Act. The Court clarified that the mistake regarding the non-filing of the auditor's certificate could be rectified under Section 154, rejecting the notion that only mistakes apparent from the record could be rectified. The Court highlighted that various types of mistakes, including omissions, could be addressed under Section 154, ultimately allowing the appeal and overturning the decisions of the Tribunal and Commissioner. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265546