9911796707
TMI Blog2002 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... . - - - - - Dated:- 4-3-2002 - Judge(s) : N. N. MATHUR., HARBANS LAL. JUDGMENT The judgment of the court was delivered by N.N. MATHUR J.-This special appeal is directed against the judgment of the learned single judge dated May 7, 1986, whereby the learned single judge has set aside the order of the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (hereinafter referred to as "the Tribunal"), dated October 15, 1985, granting the application of the assessee under section 254(2) of the Income-tax Act, 1961, for rectification of mistake. The facts giving rise to the instant appeal are that a survey was conducted in the premises of the assessee, namely, Champalal, the karta of a Hindu undivided family, under section 133A on August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petition filed by the Revenue was resisted on a number of grounds. Preliminary objection was also raised to the effect that there being an alternate remedy available for the Revenue under section 256(1) of the Act, the petition under article 226 of the Constitution of India was not maintainable. A number of authorities were also cited before the learned single judge for the proposition that the Tribunal is empowered to rectify the mistakes which are apparent on the face of the record and in a fit case the entire order may be recalled and rehearing of the appeal can be ordered. The learned single judge without discussing the case law cited, allowed the writ petition by simply saying that sub-section (2) of section 254 does not empower t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer." A reading of sub-section (2) of section 254 of the Act makes it clear that its scope and ambit is limited. It restricts to rectify the mistakes apparent from the record. Thus, in the normal course, the power of rectification cannot be extended for recalling the entire order, obviously it would mean passing of a fresh order. That does not appear to be the legislative intent. However, in a given case where the factual mistake is so apparent that it becomes necessary to correct the same, the Tribunal would be justified in not only correcting the said mistake by way of rectification but if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
