2014 (12) TMI 636

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..... substantial question of law:               "Whether in the facts and circumstances of the case the Income Tax Appellate Tribunal was right in law in holding that the Assessing Officer can pass a rectification order modifying the original assessment order carried into appeal and having already merged with the order of the Commissioner of Income Tax (Appeals) while giving effect to the order passed by Commissioner of Income Tax (Appeals)?" 3. The assessee filed its return of income for the assessment year in question. The assessee claimed weighted deduction u/s 35C of the Act being 1/5th of the total expenditure incurred by the assessee. The Assessment Officer took a view tha .....

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..... assessee therefore challenged the said order by filing appeal before the Tribunal. The Tribunal vide impugned order dismissed the same. Hence the assessee is before this Court by way of the present appeal. 4.Mr.S.N.Soparkar, learned Senior Counsel appearing with Mr. B. S. Soparkar, learned advocate for Ms. Swati Soparkar, learned advocate for the assessee submitted that the Tribunal has gravely erred in confirming the action of revenue by holding that if a mistake apparent on record has occurred while giving effect to the order of CIT(A) then the Assessing Officer is competent to rectify the order giving effect to the order of CIT(A).He submitted that the order passed by the Assessing Officer in consequence of the appeal effect can only b .....

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..... likarjun Bhavanappa Tirumale this Court while Spelling out the scope of the power of a High Court under Art. 226 of the Constitution ruled that an error which has to be established by a long drawn process of reasoning on points where there may conceivably be two opinions cannot be said to be an error apparent on the face of the record. A decision on a debatable point of law is not a mistake apparent from the record-see Sidhamappa v. Commissioner of Income-tax, Bombay. The power of the officers mentioned in S.154 of the Income-tax Act, 1961 to correct "any mistake apparent from the record" is undoubtedly not more than that of the High Court to entertain a writ petition on the basis of an "error apparent on the face of the record". In this ca .....

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