Direct Tax sec 154

It means there is no need of great interpretation and analysis to find that the order passed is mistake.

Some of the exapmples are -
Order passed against the order of supreme court ,which is law of land.
Orders passed against the circular of CBDT issued ,which is beneficial to the assessee.
order passed with arithmetical mistakes and errors .

According to me Mistake apparent from record is mistake done inadvertently such as 1.Misleading clear provisions of the Act. 2.Application of wrong provisions of the Act and erroneous application of the same 3. Applying inapplicable provisions 4.Non-following the decisions of jurisdictional High court. and the record shall mean entire proceedings including materials and documents by both the parties and taken on record by the authorities which were available at the time of passing the order.

Sec 154 can be rectified within 4 years from passing the order.

where an application under section 154 is made by the assesse to an income tax authority ,the authority shall pass an order within 6 months from the end of the month in which the application is received by it.

You don't rell irrelevant answers .He asked about mistake apparent from record .if you know about it reply or else leave it.I am always seeing your irrelevant answers.

We know that u know something .

Sanjith



it's irrelevant to quote supreme court.
the section does not specify its order passed against the order of supreme court.



mistake apparent from record '


It means that mistake has been committed and is inconsistent as per records.

It's an example I mentioned it clearly .If the AO passess the order ignoring the orders of supreme court ,then it will be treated as mistake apparent on record.
I think you don't know anything about this.

Illiterate..