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TMI Blog2008 (11) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory provisions applicable at the relevant time – matter remanded to the tribunal for reconsideration after setting aside the order. - 3 and 4 of 2006 - - - Dated:- 26-11-2008 - C. N. RAMACHANDRAN NAIR and HARUN-UL-RASHID JJ. P. K. R. Menon and George K. George for the Commissioner. K. R. Sudhakaran Pillai and Sajith Kumar for the assessee. JUDGMENT The judgment of the court was delivered by RAMACHANDRAN NAIR J. - These income-tax reference cases arise from the orders of the Income-tax Appellate Tribunal issued for the assessment years 1989-90 and 1990-91. Loss returns filed by the assessee for the above two years were accepted by the Assessing Officer and intimations were sent under section 143(1)(a) of the Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order?" 2. When the cases came up before us, counsel for the assessee pointed out that the Tribunal decided the appeal based on their order in Kerala State Coir Corporation's case which is confirmed by decision of this court reported in CIT v. Kerala State Coir Corporation Ltd. [2001] 252 ITR 503. However, the senior standing counsel appearing for the Income-tax Department submitted that the decision of this court does not apply to the facts of this case because in that case there was no proceedings issued under section 143(1) (a) and acknowledgment only was issued by the officer on the returns filed. 3. On going through the Tribunal's order, the decision of this court abovereferred and after hearing both sides, we feel the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion specifically authorises rectification of mistakes in such intimations issued. In fact, prior to the amendment with effect from June 1, 1999, section 154(1) (b) provided for amendment of any intimation sent by the officer under sub-section (1) of section 143 or to enhance or reduce the amount of refund granted by him under that sub-section. Apparently, an intimation sent without demand of tax or interest also could be rectified under section 154(1) (b) of the Act. Since the Commissioner of Income-tax (Appeals) and the Tribunal have misunderstood the facts and have not referred to the statutory provisions applicable at the relevant time, we are constrained to set aside the order of the Tribunal and remand the matter back to the Tribunal f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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