SUPREME COURT ON WHAT IS A ‘MISTAKE APPARENT FROM THE RECORD


Last updated: 18 September 2008

Court :
SUPREME COURT OF INDIA

Brief :
A patent, manifest and self-evident error which does not require elaborate discussion of evidence or argument to establish it, can be said to be an error apparent on the face of the record and can be corrected while exercising certiorari jurisdiction; non-consideration of a decision of the Jurisdictional High Court or of the Supreme Court can be said to be a “mistake apparent from the record” which can be rectified under section 254(2)

Citation :
ACIT v. Saurashtra Kutch Stock Exchange Ltd. CIVIL APPEAL NO. 1171 of 2004 September 15, 2008

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CHEZHIYAN
Published in Income Tax
Views : 1977

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