A mistake, by definition, is one which would render any other view as anomalous, irrational or illogical for purpose of section 254(2)

A mistake, by definition, is one which would render any other view as anomalous, irrational or illogical for purpose of section 254(2)


Where the Tribunal has consciously adopted one of the possible views, it would not give rise to a cause for rectification u/s 254(2) - [2010] 8 TAXMANN.COM 281 (Coch. - ITAT)