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TMI Blog2014 (4) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... ] followed – if the taxing authority while passing order of assessment has given a judgment, exercising his power as a consequence of conscious deliberation then it cannot be said that there is any mistake apparent on the face of record justifying revision of assessment order u/s 22 - The jurisdiction of Assessing Authority is confined to rectification of mistake apparent on the face of record of assessment - When there is a conscious deliberation in making a judgment, question of mistake cannot arise – other aspect that it must be apparent on the face of record that is to say it is not an error which depends for its discovery, elaborate arguments on questions of fact or law - Tribunal is correct and the order passed by Assessing Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred first appeal which was allowed by Additional Commissioner (Appeals) vide order dated 31.01.2013 but instead of deciding matter himself, he remanded it to Assessing Authority, hence assessee took the matter in second appeal, which has been allowed by Tribunal, by means of impugned order dated 12.09.2013. 4. Learned Standing Counsel placed before this Court a Single Judge decision in M/s Gauthi Bandhu Vs. Commissioner of Sales Tax, U.P., 1980 UPTC 239 wherein this Court held that an order passed by High Court furnishes ground for rectifying an order. In taking the above view the Court relied on earlier decisions in Narain Chemical Industries Vs. Sales Tax Officer, 1970 UPTC 605 and M/s Ram Singh and sons Engineering Works and an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in the prescribed form and there from all the provisions of the Act and rules framed there under shall apply as if such notice had been served in the first instance. 7. A Division Bench in Concrete Spun Pipe Works Vs. The Sales Tax Officer, Sector V, Kanpur, 1969(24) STC 48 has held, if the taxing authority while passing order of assessment has given a judgment, exercising his power it as a consequence of conscious deliberation then it cannot be said that there is any mistake apparent on the face of record justifying revision of assessment order under Section 22. The jurisdiction of Assessing Authority is confined to rectification of mistake apparent on the face of record of assessment. The first condition is that it must be a mistak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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