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TMI Blog2015 (10) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... he expression "any mistake apparent from the records", Sub-section (2) uses the expression "rectifying any such mistake which has been brought to its notice". Therefore, the thinking in the mind of the Commissioner as well as the Tribunal that Section 154 is available only to correct a mistake apparent from the record, may not be in tune with the Scheme of Sub-section (2) of Section 154. Mistakes can be of several kinds. An omission to produce the record is as much a mistake as an omission to take note of a record. Therefore, the Tribunal as well as the Commissioner were wrong in presuming that the case would not fall under Section 154. Hence, the questions of law are answered in favour of the assessee. - Tax Case Appeal No. 1177 of 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 27.3.1998 and it was found at that time that the appellant had not produced the auditor's certificate. Therefore, the claim of the appellant under Section 80HHC of the Act was disallowed by the Assessing Officer. 4. Therefore, the appellant filed a petition on 11.6.1998 under Section 154 of the Act, enclosing the auditor's certificate. The revision was allowed by the Assessing Officer by an order dated 25.3.1999, holding the non production of the certificate to be a technical mistake in nature. 5. Thereafter, the Commissioner of Income Tax issued a proposal on 03.3.2000 under Section 263 of the Act, holding that the Assessing Officer was wrong in invoking Section 154 to a case where there was no mistake apparent from the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. The word such used in clause (b) of Sub-section (2) is actually not in ejusdem generis with Sub-section (1), but it goes along with what follows in clause (b) itself, namely mistake which has been brought to its notice . Therefore, the thinking in the mind of the Commissioner as well as the Tribunal that Section 154 is available only to correct a mistake apparent from the record, may not be in tune with the Scheme of Sub-section (2) of Section 154. 9. That takes us to the next question as to what could be construed as a mistake so as to fall within either Sub-section (1) or Sub-section (2) of Section 154. According to the Assessing Officer, the mistake was on the part of the assessee in not filing an auditor's certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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