https://www.taxtmi.com/caselaws?id=26882 The High Court of Rajasthan dismissed the application under section 27(3) of the Wealth-tax Act, as it found no question of law arising from the Tribunal's order. The Court held that the original assessment did not reveal a mistake apparent from the record justifying rectification. Emphasizing the need for errors to be glaring and obvious, not debatable points of law, the Court declined to direct the Tribunal to refer the question raised by the petitioner. The petitions were dismissed, with costs imposed on the parties. en-us Tue, 20 Aug 1985 00:00:00 +0530 Tue, 09 Feb 2010 11:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26882 The High Court of Rajasthan dismissed the application under section 27(3) of the Wealth-tax Act, as it found no question of law arising from the Tribunal's order. The Court held that the original assessment did not reveal a mistake apparent from the record justifying rectification. Emphasizing the need for errors to be glaring and obvious, not debatable points of law, the Court declined to direct the Tribunal to refer the question raised by the petitioner. The petitions were dismissed, with costs imposed on the parties. Case-Laws Wealth-tax Tue, 20 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26882