https://www.taxtmi.com/caselaws?id=23351 The court held that the Commissioner's power to rectify his own order under section 154 was not excluded by section 273A(5) as the Commissioner is not considered a court or another authority. It was determined that the predecessor-Commissioner's order under section 273A did not contain a mistake apparent from the record, as there were conflicting views among High Courts regarding the interpretation of section 273A conditions. The court concluded that a mistake open to differing opinions could not be rectified under section 154, leading to the quashing of the impugned order and the success of the petition with no costs awarded. en-us Thu, 29 Mar 1990 00:00:00 +0530 Fri, 18 Dec 2009 15:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23351 The court held that the Commissioner's power to rectify his own order under section 154 was not excluded by section 273A(5) as the Commissioner is not considered a court or another authority. It was determined that the predecessor-Commissioner's order under section 273A did not contain a mistake apparent from the record, as there were conflicting views among High Courts regarding the interpretation of section 273A conditions. The court concluded that a mistake open to differing opinions could not be rectified under section 154, leading to the quashing of the impugned order and the success of the petition with no costs awarded. Case-Laws Income Tax Thu, 29 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23351