https://www.taxtmi.com/caselaws?id=8615 Rectification under section 154 is limited to a manifest and patent mistake apparent from the record; a debatable issue of law cannot be corrected summarily. On the facts discussed, the computation under section 49D(3) depended on the arguable distinction between relief and abatement under the double taxation arrangement, so the alleged error was not self-evident. Section 154 was therefore inapplicable, and the proposed rectification could not be sustained. The reference was answered in favour of the assessee. en-us Thu, 06 May 1971 00:00:00 +0530 Fri, 08 May 2009 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8615 Rectification under section 154 is limited to a manifest and patent mistake apparent from the record; a debatable issue of law cannot be corrected summarily. On the facts discussed, the computation under section 49D(3) depended on the arguable distinction between relief and abatement under the double taxation arrangement, so the alleged error was not self-evident. Section 154 was therefore inapplicable, and the proposed rectification could not be sustained. The reference was answered in favour of the assessee. Case-Laws Income Tax Thu, 06 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8615