https://www.taxtmi.com/caselaws?id=16760 The High Court held that the Income-tax Officer was justified in disallowing the deduction for Rasoi expenses under section 154 of the Income-tax Act. The court emphasized the importance of adhering to the binding opinion of the Punjab and Haryana High Court within its jurisdiction, despite conflicting views from other High Courts. The judgment clarified that a mistake apparent from the record should not involve debatable issues and upheld the authority's decision to rectify the assessment order in favor of the Revenue and against the assessee. en-us Fri, 06 Feb 1998 00:00:00 +0530 Sat, 12 Sep 2009 11:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16760 The High Court held that the Income-tax Officer was justified in disallowing the deduction for Rasoi expenses under section 154 of the Income-tax Act. The court emphasized the importance of adhering to the binding opinion of the Punjab and Haryana High Court within its jurisdiction, despite conflicting views from other High Courts. The judgment clarified that a mistake apparent from the record should not involve debatable issues and upheld the authority's decision to rectify the assessment order in favor of the Revenue and against the assessee. Case-Laws Income Tax Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16760