problem on assessment procedure

This query is : Resolved 

17 July 2011 if there is any 'mistake apparent from records' whether sec 147 or 154 will invoked because both the sec make a reference for mistake apparent from record ? =

18 July 2011 Courts have several time commended that 147 should be initiated in unaviodable situations,meaning thereby in the cited issue 154 is a reasonable course of action and if 147 is initiated it is certainly not a good governance.

18 July 2011 If it is mathematical error then 154 if it is mistake of law then 147


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