S. 147 : Reassessment-Commission-Non-Resident-Commission paid to services rendered out side India-Commission for the services rendered outside India, were not chargeable and consequently, the returns were accepted— The contention of the Department that they sought to invoke the proceedings to rectify the mistake, has no merit-Writ petition is allowed. [S. 9(1)(i), 143(3), 148, 195, Art. 226]