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Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment year 1990-91 - Whether scope of rectification is confined to correction of mistake apparent on face of record and not a mistake with regard to debatable questions where a conscious decision has been taken - Held, yes CASE REVIEW Deva Mittal Powers (P.) Ltd. v. Commissioner, Trade Tax, UP [2008] 2 SCC 439 followed. Honda Siel Power Products Ltd. v. CIT [2007] 165 Taxman 307 (SC) distinguished. CASES REFERRED TO Honda Siel Power Products Ltd. v. CIT [2007] 165 Taxman 307 (SC) (para 4) and Deva Mittal Powers (P.) Ltd. v. Commissioner, Trade Tax, UP [2008] 2 SCC 439 (SC) [Para 6]. Pankaj Jain for the Appellant. ORDER 1. The assessee has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order of Income-tax Appellate Tribunal, Chandigarh Bench in Income-tax Appeal No. 1356/Chd./1993 for the assessment year 1990-91 dated 21-3-2007 seeking to raise following substantial questions of law:- "(i )Whether the Tribunal is justified in rejecting the pleadings for want of evidence which is in disregard to the order of a co-ordinate Bench ? (ii )Whether the Tribunal order is sustainable being de hors to material on record and the proceedings ? (iii)Whether the Tribunal is justified in giving conclusions being inapposite to the accepted modus operandi as per the departmental records ?" 2. Subsequently, the assessee has filed amended substantial questions of law which read as under :- "(i )Whether on the true and correct interpretation of the provisions of section 254(2) the same can be construed to be the continuation of the proceedings in appeal as per section 254(1). (ii)Whether the Tribunal order is sustainable rejecting the pleadings under section 254(2) for want of evidence though undisputably a matter of record during the appellate proceedings. (iii)Whether the Tribunal order is sustainable being inapposite to the accepted trade practice and material on record." 3. During the assessment, the Assessing Officer found from the balance-sheet that there was entry of trade creditors. The assessee was required to give intimation with regard…

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