https://www.taxtmi.com/caselaws?id=21789 The Court held that the Tribunal's decision to apply section 11(4A) was a matter of interpretation, not a clear mistake, and thus not rectifiable under section 254(2) of the Income-tax Act. The alleged errors highlighted were conclusions requiring critical analysis, not apparent mistakes. Consequently, the Court quashed the orders recalling the decision and subsequent order, emphasizing that rectification under section 254(2) is limited to visible and patent mistakes, not detailed factual matters. The writ application was allowed, and the subsequent order was deemed invalid due to the recall order's invalidity. en-us Mon, 02 Dec 1991 00:00:00 +0530 Tue, 01 Dec 2009 12:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21789 The Court held that the Tribunal's decision to apply section 11(4A) was a matter of interpretation, not a clear mistake, and thus not rectifiable under section 254(2) of the Income-tax Act. The alleged errors highlighted were conclusions requiring critical analysis, not apparent mistakes. Consequently, the Court quashed the orders recalling the decision and subsequent order, emphasizing that rectification under section 254(2) is limited to visible and patent mistakes, not detailed factual matters. The writ application was allowed, and the subsequent order was deemed invalid due to the recall order's invalidity. Case-Laws Income Tax Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21789