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TMI Blog2022 (2) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodation entry provider to Petitioner and explain how it meets with the principles of natural justice if they do not find anything wrong in not providing these information/ affidavit/ declarations. - WRIT PETITION NO.1241 OF 2021 WITH INCOME TAX APPEAL (L) NO. 4270 OF 2020 WITH INTERIM APPLICATION (L) NO.4271 OF 2020 (NOB) - - - Dated:- 8-2-2022 - K.R. SHRIRAM N. J. JAMADAR, JJ. Mr. D.H. Jain a/w. Ms. Radha Halbe, for the Petitioner. Mr. Sham Walve, for the Respondent-Revenue. P.C.: Certain additions were made to Petitioner's income based on re-opening under section 147 read with 148 of the Income Tax Act, 1961 for A.Y. 2010-2011. Petitioner filed an Appeal before the Commissioner of Income Tax (Appeals) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case that these details/information like admission of accommodation entry provider before Maharashtra Sales Tax Authority implicating Petitioner has not been provided to Petitioner despite repeated requests. As could be seen from the ITAT's order pronounced on 5th October, 2018, this ground has been raised before ITAT. We do not find anything in the ITAT's order as to why this information was not provided to Petitioner to enable to Petitioner to effectively deal with the same. 4. Subsequently Petitioner filed Misc. Application on 14th May, 2019 submitted on 23rd May, 2019 before ITAT pointing out mistake apparent from record. Petitioner has raised these grounds as well as additional ground that there has been a subsequent judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would have retrospective effect clarifying the legal position which was earlier not correctly understood. 43. Salmond in his well-known work states; ...(T) he theory of case law is that a judge does not make law; he merely declares it; and the overruling of a previous decision is a declaration that the supposed rule never was law. Hence any intermediate transactions made on the strength of the supposed rule are governed by the law established in the overruling decision. The overruling is retrospective, except as regards matters that are res judicatae or accounts that have been settled in the meantime . (emphasis supplied) 44. It is no doubt true that after a historic decision in Golak Nath v. State of Punjab AIR 1967 SC 1643 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the anxiety to avoid injustice. It is either statutory or inherent. The latter is available where the mistake is of the Court. In Administrative Law, the scope is still wider. Technicalities apart if the Court is satisfied of the injustice then it is its constitutional and legal obligation to set it right by recalling its order .. (p.618) . 7. Therefore, we set aside the order dated 11th October, 2019 impugned in this Petition and remand the matter de novo and direct the ITAT to give its findings on the grounds raised in the Misc. Application including consider the judgment of the Bombay High Court in PCIT vs. Mohommad Haji Adam Co. ITA No. 1004 of 2016 dated 11/02/2019 . In this order the ITAT has to also give a finding on the ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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