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TMI Blog1997 (2) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by N. V. BALASUBRAMANIAN J.-At the instance of the assessee, the Appellate Tribunal has referred the following common question of law for the assessment years 1972-73 and 1974-75 for the opinion of this court : " Whether, on the facts and in the circumstances of the case an assessment order made to give effect to an appellate order completely supersedes the original assessment order and a rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13, 1979, for both the years. The contention of the assessee before the assessing authority was that the period allowed under section 154 of the Act for making a rectification has to be computed from the date of original assessment order, i.e., December 17, 1974, and not from the order passed on August 14, 1978. The assessee did not dispute that there was a mistake, which could be rectified in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 14, 1978, passed by the Income-tax Officer to give effect to an order of the Appellate Tribunal. The Appellate Tribunal, therefore, held that the order of rectification passed on December 13, 1979, was within four years from the date of the order passed on August 14, 1978, prescribed under section 154 of the Act. It is this order that is the subject-matter of the tax case reference before this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act to rectify the mistake, the order dated August 14, 1978, should be taken into account is in conformity with the view taken by the Supreme Court in the case cited supra. Therefore, the Appellate Tribunal was correct in the view it has taken that the order of rectification under section 154 of the Act was passed within the period of limitation provided under section 154 of the Act. Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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