Meaning of “Apparent”

Case Name : Cit vs. Masoneilan (india) ltd. 

Citation : [1999] 107 Taxman 559/

Court : Kerala high court

Section : 154

Meaning : The plain meaning of the word ‘apparent’ is that it must be something which appears to be so ex facie and is incapable of argument or debate.

Case Name : Hotz hotels (p.) Ltd. V. Cit 

Citation : [2001] 118 taxman 94/248 itr 647 (delhi)

Court : Delhi high court
 
Section : 154

Meaning : Apparent’ means visible, capable of being seen, obvious, plain. It means open to view, visible, evident, appears, appearing as real and too conspicuous, manifest, obviously seeming.

Case Name : Munjal showa ltd. V. Dy. Cit

Citation : [2000] 69 ttj 480/

Court : Itat-delhi

Section :  154

Meaning :The plain meaning of the word ‘apparent’ is that it must be something which appears to be so ex facie and is incapable of argument or debate. It, therefore, follows that decision on debatable point of law or fact or failure to apply the law to a set of facts which remained to be investigated, cannot be corrected by way of rectification. A mistake apparent from the record is one to point out which no elaborate argument is required. It must be a glaring obvious or self-evident mistake. A mistake which is not gatherable from the record as it stands and requires, for being shown to be a mistake, matter or evidence extraneous to record, is not a mistake apparent from the record. In a nutshell it can be taken to be well settled that the provisions of section 154 cannot be resorted to in order to make a revision in a matter on which there could be two plausible interpretations.

Case Name : Cobra instalacionsy services, sa v. Dy. Dit

Citation : [2008] 21 sot 613 (delhi)

Court :  Delhi high court

Section : 154

Meaning : The plain meaning of the word ‘apparent’ is that it must be something which appears to be so ex facie and is incapable of argument or debate.

Case Name : Smt. Baljeet jolly v. CIT

Citation : [2000] 113 taxman 38 (delhi)

Court : Delhi high court

Section :

Meaning : The plain meaning of the word ‘apparent’ is that it must be something which appears to be so ex facie and is incapable of argument or debate.

Case Name : Karan & co. V. Itat 

Citation : [2001] 118 taxman 473 (delhi)

Court : Delhi high court

Section : 253 to 255

Meaning : The plain reading of the word ‘apparent’ is that it must be something which appears to be so ex facie and it is incapable of argument or debate. It, therefore, follows that a decision on a debatable point of law or fact or failure to apply the law to a set of facts which remains to be investigated cannot be corrected by way of rectification.

Case Name : Express newspapers ltd. V. Dy. Cit 

Citation : [2010] 186 taxman 111/320 itr 12/228 ctr 405 (mad.)

Court : Madras high court

Section : 253 to 255

Meaning : The plain meaning of the word ‘apparent’ is that it must be something which appears to be ex-facie and incapable of argument and debate.