1990 (11) TMI 69

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..... ether, on the facts and in the circumstances of the case, the Tribunal was correct in law in accepting the assessee's miscellaneous application in respect of its earlier order dated January 5, 1983 in Income-tax Application No. 2039/Delhi of 1981 when such order was conclusive on the issue involved, and to refer the same to the President for decision and thereby reopening the question of taxabilit .....

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..... filed a miscellaneous application contending that there was a mistake apparent on the face of the order as the Accountant Member ought to have given a decision on the application of his own mind with regard to the aforesaid amount of Rs. 5,200. This application was considered and the Tribunal, including the Accountant Member, came to the conclusion that there was an error apparent on the face of .....

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..... anner of doubt that, though he had written an order separate from that of the Judicial Member, he did not deal with the merits of the question involved. He did not differ from the Judicial Member only because the amount involved was only Rs. 5,200. The first order of the Accountant Member did not categorically state that he agreed with the conclusion of the Judicial Member and in fact by stating t .....

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