https://www.taxtmi.com/caselaws?id=23186 Rectification under the mistake-apparent-from-record provision is limited to patent, obvious errors and cannot be used for issues requiring detailed reasoning or capable of two views. Here, the Tribunal's original appellate order could not be treated as erroneous merely because a later High Court decision in the assessee's own case took a different view on exemption under section 80P(2)(a)(i). At the time of the original order, that later decision was not on record and the issue was already pending before the Supreme Court, so the question remained debatable. The Tribunal was therefore not justified in invoking section 254(2), and the reference was answered against the Revenue and in favour of the assessee. en-us Wed, 29 Nov 1989 00:00:00 +0530 Thu, 17 Dec 2009 12:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23186 Rectification under the mistake-apparent-from-record provision is limited to patent, obvious errors and cannot be used for issues requiring detailed reasoning or capable of two views. Here, the Tribunal's original appellate order could not be treated as erroneous merely because a later High Court decision in the assessee's own case took a different view on exemption under section 80P(2)(a)(i). At the time of the original order, that later decision was not on record and the issue was already pending before the Supreme Court, so the question remained debatable. The Tribunal was therefore not justified in invoking section 254(2), and the reference was answered against the Revenue and in favour of the assessee. Case-Laws Income Tax Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23186