https://www.taxtmi.com/caselaws?id=38762 Rectification under the Income-tax Act is confined to obvious, patent and self-evident mistakes, and cannot be used to reopen a concluded appellate decision on a debatable point of law. The Tribunal had treated the matter as an apparent error while applying section 10(4A) of the Indian Income-tax Act, 1922, but the court held that the real subject-matter was the allowability of expenditure and that the alleged misapplication was not so plainly erroneous as to justify recall. As two views were reasonably possible, the Tribunal lacked jurisdiction to set aside its earlier order under the guise of correcting a mistake apparent from the record. en-us Fri, 19 Mar 1976 00:00:00 +0530 Thu, 08 Apr 2010 18:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38762 Rectification under the Income-tax Act is confined to obvious, patent and self-evident mistakes, and cannot be used to reopen a concluded appellate decision on a debatable point of law. The Tribunal had treated the matter as an apparent error while applying section 10(4A) of the Indian Income-tax Act, 1922, but the court held that the real subject-matter was the allowability of expenditure and that the alleged misapplication was not so plainly erroneous as to justify recall. As two views were reasonably possible, the Tribunal lacked jurisdiction to set aside its earlier order under the guise of correcting a mistake apparent from the record. Case-Laws Income Tax Fri, 19 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38762