- (1.) Heard Sri Suyash Agarwal, learned counsel for the applicant and Sri B.K. Pandey, learned standing counsel for the respondent.
(2.) This revision relates to the Assessment Year 2005-06.
(3.) The revision is admitted on the following questions of law: "Whether the Tribunal was correct to hold that the rectification application was not maintainable on the facts and circumstances of the case as there was no mistake apparent on the face of the record?";