Rectification of mistake - error apparent on the face of record ...

Tribunal's Oversight in Argument Consideration is Judgment Error, Not Record Error.

December 7, 2019

Case Laws Income Tax AT

Rectification of mistake - error apparent on the face of record - Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on record, it may be an error of judgement

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Rectification of mistake - error apparent on the face of record ...

Tribunal's Oversight in Argument Consideration is Judgment Error, Not Record Error.

December 7, 2019

Case Laws Income Tax AT

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