https://www.taxtmi.com/caselaws?id=12182 Non-allowance of statutory bonus, where the claim had already been raised before the Assessing Officer and appellate authorities, was treated as a mistake apparent from the record and therefore within rectification under section 254(2). The analysis further notes that the issue turned on a patent record-based omission rather than a debatable legal question, so no referable question of law arose for reference under section 256(2). en-us Wed, 30 Jan 2002 00:00:00 +0530 Thu, 18 Feb 2010 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12182 Non-allowance of statutory bonus, where the claim had already been raised before the Assessing Officer and appellate authorities, was treated as a mistake apparent from the record and therefore within rectification under section 254(2). The analysis further notes that the issue turned on a patent record-based omission rather than a debatable legal question, so no referable question of law arose for reference under section 256(2). Case-Laws Income Tax Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12182