1997 (8) TMI 489

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..... ppeal against the order of rejection of an application for rectification filed by the assessee. The rectification sought was in the order of the Appellate Assistant Commissioner in respect of the assessment year 1980-81. It was the case of the assessee that it had produced C forms before the assessing officer but those forms were not considered and therefore the order required rectification. The .....

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..... of rectification has been made. The main section 55 deals with power to rectify any error apparent on the face of the record. Section 55(1) confers powers on the assessing authority or an appellate or revising authority (including the Appellate Tribunal) which may, at any time within five years from the date of any order passed by it, rectify any error apparent on the face of the record. The p .....

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..... iginal order of assessment, passed in the matter has been the subject-matter of an appeal or revision. 3.. The power conferred by these provisions is a power to be exercised for the purpose of rectifying the errors apparent on the face of the record. It enables the assessee as also the Revenue to seek such rectification without filing an appeal or revision against the order sought to be rectifie .....

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..... to seek rectification is an additional right, but it is a right which is limited to the circumstances referred to in section 55 of the Act, namely, to seek correction of errors apparent on the face of the record. The authority which made the original order is itself empowered under this section to correct or remove the errors apparent on the face of the record. 5.. Any order made by an authorit .....

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..... the person applying for rectification. 6.. The policy of the statute is to ensure finality at some point of time and not to confer a right on a party to reagitate the matters after it has became final. 7.. The Tribunal was therefore in error in entertaining an appeal against the order of the Appellate Assistant Commissioner refusing to rectify the alleged errors. The impugned order of the T .....

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