https://www.taxtmi.com/caselaws?id=6000 Rectification under section 154 of the Income-tax Act is unavailable where the alleged mistake depends on a debatable issue and is not an error apparent on the face of the record. The existence of divergent High Court views on the principal question showed that the matter was subject to judicial debate, so it could not be corrected by rectification. The Supreme Court declined to express any opinion on the merits of the underlying issue and held that the revenue appeals failed because the rectification order was unsustainable. en-us Tue, 05 Dec 2000 00:00:00 +0530 Sun, 30 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6000 Rectification under section 154 of the Income-tax Act is unavailable where the alleged mistake depends on a debatable issue and is not an error apparent on the face of the record. The existence of divergent High Court views on the principal question showed that the matter was subject to judicial debate, so it could not be corrected by rectification. The Supreme Court declined to express any opinion on the merits of the underlying issue and held that the revenue appeals failed because the rectification order was unsustainable. Case-Laws Income Tax Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6000