https://www.taxtmi.com/caselaws?id=17010 The High Court of Madras ruled in favor of the assessee, holding that the alleged mistake in the computation of capital for relief under section 84 in the assessment years 1966-67 and 1967-68 did not meet the criteria of being apparent for the application of section 154 of the Income-tax Act. The court agreed with the Tribunal that the timing of self-assessment tax becoming due was debatable and not a clear-cut error, thus dismissing the Revenue's appeal. en-us Wed, 05 Feb 1997 00:00:00 +0530 Mon, 14 Sep 2009 15:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17010 The High Court of Madras ruled in favor of the assessee, holding that the alleged mistake in the computation of capital for relief under section 84 in the assessment years 1966-67 and 1967-68 did not meet the criteria of being apparent for the application of section 154 of the Income-tax Act. The court agreed with the Tribunal that the timing of self-assessment tax becoming due was debatable and not a clear-cut error, thus dismissing the Revenue's appeal. Case-Laws Income Tax Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17010