1982 (9) TMI 13

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..... in pursuance of the direction of this court in that behalf: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that even if the provisions of section 5(1)(viii) as amended by the Finance Act No. 2 of 1971 are retrospective in operation, the inclusion of value of gold ornaments and jewellery could not be made by invoking the provisions of se .....

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..... cation was dismissed by the AAC on the ground that there was no rectifiable error in the order because it involved disputed questions of law and fact. The appeal by the Department before the Appellate Tribunal was dismissed on the ground that though s. 5(1)(viii) had been amended, there was no mistake apparent on the record in the order of the AAC and the same could not be rectified under s. 35 of .....

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..... re was no rectifiable error within the purview of s. 35 of the W.T. Act. We, therefore, hold that, on the facts and in the circumstances of the case, the Appellate tribunal was justified in holding that the value of the ornaments and jewellery could not be included by invoking the provisions of s. 35 of the W.T. Act, 1957. There will be no order as to costs. - - TaxTMI - TMITax - Wealt .....

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