2008 (6) TMI 107

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed after the amendment is on record - as the final order was passed without taking into consideration the fact which was on record, there is an error apparent on record in the Final Order - hence the same is recalled - ST/64/2006 - ST/88/2008-(PB), - Dated:- 26-6-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Amit Jain, DR, for the Appellant. Shri Ramesh Nair .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y limited. The error should be apparent on record. The appellant relied upon the decision in the case of T.S. Balram, Income Tax Officer reported in 1971 (2) SCC 526 to submit that mistake apparent from the record cannot be something would have to be established by a long drawn process of reasoning on points on which there may conceivable be two opinions. A decision on a debatable point of law .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X