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CONCLUSIONS OF ITAT (error or mistake is one, (established only by long…
CONCLUSIONS OF ITAT
error or mistake is one,
established only by long-drawn arguments :speaking_head_in_silhouette: :speaking_head_in_silhouette: :speaking_head_in_silhouette:
OR BY process of investigation :mag_right: and research, :
not a mistake apparent from the record. DEBATABLE point of law IS not a mistake apparent from record. :fork_and_knife:
Power of the Tribunal under section 254(2) is confined to rectifying any mistake apparent from RECORD
Tribunal cannot, in exercise of its power of rectification, look into some other circumstances Which would support or not support its conclusion.
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MATERIAL lost Sight
* material fact :star:brought to the notice of the Tribunal has been lost Sight of, the tribunal has the power to rectify the mistake so committed, provided the** material fact has an important BEARING the ultimate deCiSion* :explode:
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as* over-looked the relevant material on record, :green_cross:there would be an Apparent from record, which can be rectified by setting aside the order for** fresh CONSIDERATION*