1999 (3) TMI 11

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..... ustified in upholding the finding of the CIT (Appeals) who cancelled the order of the Assessing Office passed on June 18, 1991, under section 154 - - - - - Dated:- 18-3-1999 - S. P. BHARUCHA. and R. C. LAHOTI. JUDGMENT The High Court (see [1998] 234 ITR 785), answered in the affirmative and against the Revenue the following question: "Whether, on the facts and in the circumstances of t .....

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..... tunity of being heard. In appeal, the Commissioner of Income-tax (Appeals) cancelled the order under section 154. He noted that the mistake to be rectified had to be apparent from the record ; it had to be an obvious mistake and not something on which there might conceivably be two points of view. The Income-tax Appellate Tribunal confirmed the view taken by the Commissioner (Appeals). On the .....

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