Mistake Apparent On The Record - Definition - Law Dictionary Home Dictionary Definition mistake-apparent-on-the-record

Definition :

Mistake apparent on the record, 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. The power of the officers mentioned in s. 154 of the Income-tax Act, 1961 to correct 'any mistake apparent from the record' is undoubtedly not more than of the High Court to entertain a writ petition on the basis of an 'error apparent on the face of the record', T.S. Balram, Income Tax Officer v. M/s. Volkart Brothers, AIR 1971 SC 2204 (2206): (1971) 2 SCC 526: (1972) 1 SCR 30. (Income-tax Act, 1961, s. 154)

(ii) For finding out whether there is a mistake apparent on the record, the authority has to look to the amended law and not to the law that was in force at the time the original order was made, Commercial Tax Officer v. Shri Venkateswara Oil Mills, AIR 1973 SC 1325: (197) 3 SCR 742: (1974) 3 SCC 5.