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Clerical erroe in filing ITR-6 as to TDS2 Sheet

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07 August 2010 While filing ITR6 of my client I forget to filled up TDS column as a result refund was not given. I had filed a petion U/s 154 of the Income Tax Act and it was rejected and the reason stated was that since it was not claimed hence no refund is allowed. Against this order I am going for an appeal, as it was a clear case of mistake apparent from records as TDS effects was also showing in NSDL site. I need some case laws reference relating to above.
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
07 August 2010 Mistake must be obvious and patent - A mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long-drawn process of reasoning on points on which there may conceivably be two opinions. A decision on a debatable point of law is not a mistake apparent from the record - T.S. Balaram, ITO v. Volkart Bros. [1971] 82 ITR 50 (SC).

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