1994 (2) TMI 32

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..... -tax Act, 1961, filed by the assessee against the order dated November 22, 1990, passed by the Tribunal, Gauhati Bench, Gauhati, in Reference Application No. 76/(Gau) of 1990 in Income-tax Appeal No 240/ (Gau) of 1988 for the assessment year 1981-82 rejecting the reference application under section 256(1) of the Income-tax Act, 1961, filed by the assessee. In this application, the assessee seeks t .....

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..... horities in the matter of filing of revised returns ?" We have heard Mr. K. H. Choudhury, learned counsel appearing for the assessee, and Mr. D. K. Talukdar, learned counsel representing the Revenue. According to Mr. Choudhury, both the questions sought to be referred by the assessee for our opinion are questions of law. According to him, since the assessee has filed the revised return after the .....

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..... urn of income for the assessment year 1981-82 on April 3, 1982, declaring a total income of Rs. 1,50,717 to the Income-tax Officer, A-Ward, Tezpur. The revised return was filed on November 7, 1983, declaring a total amount of Rs. 1,88,740. The Income-tax Officer after completing the hearing sent a draft assessment order to the assessee under section 144B on March 19, 1984. The assessee objected to .....

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..... , 1984, as the original return contained some mistake, omission or wrong statement which could be said to be a clerical or an inadvertent mistake or omission. The aforesaid finding of the learned Tribunal being a finding of fact, in our opinion, no question of law has arisen therefrom which is question No. 1 referred to above. With regard to question No. 2, learned counsel for the assessee has r .....

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..... d is to reject a reference under section 256(2) of the Income-tax Act, 1961. In our opinion, the ratio of the aforesaid decision is not applicable to the facts and circumstances of the present case as we have held that the questions of law sought to be referred to this court aforesaid appear to us to be questions of fact and not questions of law. Accordingly, we do not find any merit in the applic .....

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