| Case ID |
17d24a58-aee4-4116-b282-f174ca8a260d |
| Body |
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| Case Number |
IT REFERENCE No. 154 OF 1984 |
| Decision Date |
Aug 11, 2004 |
| Hearing Date |
|
| Decision |
The Income-tax Appellate Tribunal, Allahabad, decided to recall a part of its previous order due to a mistake apparent from the record. The Tribunal recognized that certain grounds raised in the memorandum of appeal were not considered during the initial decision-making process. This oversight constituted a mistake apparent from the record, justifying the Tribunal's action under section 254(2) of the Income-tax Act, 1961. The Tribunal's decision to recall the order was upheld, indicating no illegality in their proceedings. The case was ruled in favor of the assessee, granting them a fresh opportunity for a hearing based on the previously unconsidered grounds. |
| Summary |
The case revolves around the powers of the Income-tax Appellate Tribunal under section 254 of the Income-tax Act, 1961. The Tribunal's initial decision on December 1, 1981, confirmed a penalty under section 271(1)(c), but the assessee later claimed that certain grounds were overlooked. This led to a request for recalling the order, which the Tribunal partly granted. The court emphasized the importance of considering all grounds in appeals and reaffirmed that failing to do so is a mistake apparent from the record. The ruling not only highlights the Tribunal's corrective powers but also reinforces the rights of assessees to fair hearings. Keywords: Income-tax Tribunal, section 254, tax law, legal rights, appellate procedure, mistake apparent. |
| Court |
Allahabad High Court
|
| Entities Involved |
Not available
|
| Judges |
R.K. AGRAWAL,
K.N. OJHA
|
| Lawyers |
A.N. Mahajan
|
| Petitioners |
Not available
|
| Respondents |
K.M. Sugar Mills P. Ltd.
|
| Citations |
2005 SLD 2334 = (2005) 275 ITR 247
|
| Other Citations |
CIT v. Keshav Fruit Mart [1993] 199 ITR 771 (All.)
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
254,
271(1)(c)
|