https://www.taxtmi.com/caselaws?id=292256 The Tribunal dismissed the assessee's Miscellaneous Petition seeking rectification of its order, as the alleged mistake regarding the non-consideration of evidence did not qualify as an apparent error on the record. The Tribunal upheld the Assessing Officer's characterization of the land as non-agricultural based on various factors, including official categorization, layout, road access, and lack of agricultural income. The decision was in line with precedents emphasizing that rectification is not meant for debatable issues but only for patent errors. The order was pronounced on 20th August 2013 in Chennai. en-us Tue, 20 Aug 2013 00:00:00 +0530 Tue, 15 Dec 2020 10:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292256 The Tribunal dismissed the assessee's Miscellaneous Petition seeking rectification of its order, as the alleged mistake regarding the non-consideration of evidence did not qualify as an apparent error on the record. The Tribunal upheld the Assessing Officer's characterization of the land as non-agricultural based on various factors, including official categorization, layout, road access, and lack of agricultural income. The decision was in line with precedents emphasizing that rectification is not meant for debatable issues but only for patent errors. The order was pronounced on 20th August 2013 in Chennai. Case-Laws Income Tax Tue, 20 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292256