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Section 1544 Section 143(3)2

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S H.P. AGRO INDUSTRIAL CORPORATION LTD THROUGH ITS MANAGING DIRECTOR

In the result, the appeal filed by the Revenue

ITA/6/2020HC Himachal Pradesh17 Nov 2022

Bench: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SUSHIL KUKREJA

For Appellant: Ms. Vandana Kuthiala, AdvocateFor Respondent: Mr. Vishal Mohan, Advocate

Section 143(3)Section 154

depreciation is correct, it is only the c/f figures which are erroneous. Section 154 of the Act facilitates the rectification of any mistake apparent from record. (emphasis added). A mistake apparent on the record is a mistake which must be obvious and a patent mistake and not something which can be established by a long drawn process of reasoning