2007 (3) TMI 811 - HC - Income Tax

Summary

Issues involved:
The issues involved in this case are related to the rectification of orders under section 154 of the Income-tax Act, 1961 and the rejection of miscellaneous applications seeking rectification of previous orders.

Rectification Application Dismissal (1st Application):
The assessee initially moved an application for rectification of the order dated 18-8-1983, which was subsequently dismissed on 24-12-1983.

Rectification Application Dismissal (2nd Application):
Subsequently, the assessee filed another application for rectification of the same order dated 18-8-1983, which was dismissed on 30-11-1984.

Question of Law Framed:
The question of law framed for consideration was whether the Tribunal erred in rejecting the miscellaneous applications filed against the order dated 30-11-1984, which modified deductions allowed earlier under section 80J of the Income-tax Act, 1961 for assessment years 1975-76, 1976-77, and 1977-78.

Court's Opinion:
The Court opined that the issue at hand did not present a question of law warranting consideration. It was noted that since one application had already been dismissed, the subsequent application seeking the same relief was bound to be dismissed as well. Consequently, the Court concluded that no question of law arose for their opinion.

Conclusion:
In light of the above analysis, the Court decided to return the reference unanswered, indicating that no legal question merited further deliberation in this matter.