https://www.taxtmi.com/caselaws?id=21620 The court ruled that the assessee was entitled to a rebate under section 141A(1) of the Income-tax Act for the assessment year 1963-64, despite the scenario not being explicitly covered by the section. However, relief under section 154 was deemed inappropriate due to the debatable nature of the issue, following the principle that relief cannot be granted for points of law subject to interpretation. The court emphasized the need for clarity and certainty in legal matters, ultimately deciding in favor of the Revenue based on the debatable nature of the assessee's claim. en-us Mon, 24 Feb 1992 00:00:00 +0530 Thu, 26 Nov 2009 10:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21620 The court ruled that the assessee was entitled to a rebate under section 141A(1) of the Income-tax Act for the assessment year 1963-64, despite the scenario not being explicitly covered by the section. However, relief under section 154 was deemed inappropriate due to the debatable nature of the issue, following the principle that relief cannot be granted for points of law subject to interpretation. The court emphasized the need for clarity and certainty in legal matters, ultimately deciding in favor of the Revenue based on the debatable nature of the assessee's claim. Case-Laws Income Tax Mon, 24 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21620