Point which is not clarified or debatable is not considered as mistake

A point which is debatable cannot be termed as a mistake, but when a point is covered by a decision of the Supreme Court or concerned High Court, either rendered prior to or subsequent to the order proposed to be rectified, then the point ceases to be a debatable point and it also ceases to be a point requiring elaborate arguments or detailed investigation/inquiry.- Suhrid Geigy Ltd. vs. Commissioner of Surtax (1999) 237 ITR 834

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