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2013 (7) TMI 122 - KARNATAKA HIGH COURTRectification of mistake - Tribunal quashed entire assessement order - Held that:- The opening words of section 154, gives an indication of the scope of rectification proceedings. It is only with a view to rectify the mistake apparent from the record. The Income-tax authority may amend any order passed by it under the provisions of this Act or amend any intimation or deemed intimation under sub-section (1) of section 143. Therefore, this Section is very much limited. The error should be apparent from the record. If there exists a debatable issue, if two views are possible, it is not open to the authorities under this proviso to initiate proceedings and revise its opinion. All that it can do in these proceeding is to rectify the mistake apparent from the record. Assessing Authority re-appreciated the entire material on record and has come to a different conclusion than the conclusion which it had arrived at in the original Block Assessment order. Therefore, it is not a case of rectifying the error apparent from the record, it is only a case of reframing of the assessment giving reasons. Though the Appellate Authority partly allowed the appeal, merely because the assessee did not, challenge that portion of the order which is against him, would not render the appeal filed by the Revenue maintainable and findings recorded by the Tribunal are vitiated - Decided in favour of assessee.
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