1986 (7) TMI 369

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..... ibunal, Allahabad Bench-I, relating to assessment year 1976-77. The assessee was carrying on business in foodgrains. In the assessment year in question its books of account were accepted but the amounts of taulia, mandi shulk and palley dari, at the rate of one and a half per cent, one per cent and 15 naye paise per bag respectively, were added into the disclosed taxable turnover. It appears, tha .....

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..... ection that mandi shulk could not be taken as a part of the taxable turnover on the basis of the aforesaid decision of the Supreme Court. The assessee feeling further dissatisfied preferred a second appeal before the Tribunal against the order of remand and the Tribunal in the impugned order agreeing with the view taken by the Assistant Commissioner (Judicial) dismissed the second appeal. Being ag .....

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..... t (hereinafter referred to as the Act). It is well-settled that only the mistakes which are apparent on the record can be rectified on an application, under section 22 of the Act, made by a party and no controversial facts can be gone into. Since in the instant case the facts are disputed between the parties as to whether September 12, 1979, was the first date of hearing or not, in my opinion, the .....

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