1978 (7) TMI 43

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..... e dated 13th January, 1977, issued under ss. 154/155 of the I.T. Act, 1961, by the ITO, Varanasi, stating that the petitioner-company's assessment in respect of the assessment year 1969-70 made on 25th January, 1973, requires to be amended as there is a mistake apparent from the record within the meaning of ss. 154/155 of the I.T. Act. It went on to state that the rectification of mistakes as per .....

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..... ich it could be said that there was error apparent on the face of the record. The officer hence had no jurisdiction to rectify the original assessment order. We have gone through the statement annexed to the notice, and we are satisfied that the petitioner's submissions raise debatable questions. Prima facie it is not at all clear that none of the points mentioned in the statement constitutes an .....

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