https://www.taxtmi.com/caselaws?id=24221 The High Court held that the issue whether the Tribunal was correct in finding no mistake apparent on the face of the record, and whether rectification under section 154 could validly alter the computation of deduction under section 80J for assessment year 1974-75, gave rise to a question of law. It therefore allowed the Revenue's application under section 256(2) and directed the Tribunal to state a case and refer that specific legal question for the Court's opinion. No decision was given on the merits of the rectification or on the substantive correctness of the deduction computation. en-us Thu, 02 Mar 1989 00:00:00 +0530 Mon, 18 Jan 2010 16:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24221 The High Court held that the issue whether the Tribunal was correct in finding no mistake apparent on the face of the record, and whether rectification under section 154 could validly alter the computation of deduction under section 80J for assessment year 1974-75, gave rise to a question of law. It therefore allowed the Revenue's application under section 256(2) and directed the Tribunal to state a case and refer that specific legal question for the Court's opinion. No decision was given on the merits of the rectification or on the substantive correctness of the deduction computation. Case-Laws Income Tax Thu, 02 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24221