| Case ID |
67d04c85-9a84-4ee8-bc2d-3ac75f7eb4db |
| Body |
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| Case Number |
Writ Petition No. 14166 of 1991 |
| Decision Date |
Mar 12, 1993 |
| Hearing Date |
|
| Decision |
The court quashed the order of the Income-tax Appellate Tribunal dated April 29, 1991, which had recalled its earlier order dated September 13, 1990. The court held that the Tribunal exceeded its jurisdiction in recalling its previous order and posting the appeal for rehearing. The court emphasized that unless there is a clear error or mistake apparent from the record, the Tribunal cannot recall its previous order. The court reiterated that the power of rectification does not extend to reviewing or rewriting orders. As such, the only order the Tribunal could have passed was to reject the request to rectify the earlier order. |
| Summary |
This case revolves around the interpretation of the Income Tax Act, 1961, particularly sections 254(1) and 254(2), which deal with the powers of the Income Tax Appellate Tribunal regarding appeals and rectification of mistakes. The High Court addressed the issue of whether the Tribunal had the jurisdiction to recall its earlier orders. The court concluded that the Tribunal had exceeded its authority in this case. The judgment highlights the principles governing the rectification of mistakes within judicial orders, emphasizing that a mere disagreement with the previous ruling does not constitute a mistake that warrants a recall. This decision is significant for tax law practitioners as it clarifies the limits of the Tribunal's powers, thereby affecting future cases involving appeals and rectifications under the Income Tax Act. |
| Court |
High Court
|
| Entities Involved |
Income Tax Appellate Tribunal,
Income Tax Department
|
| Judges |
SLVARAMAN NAIR,
S. V. MARUTHI
|
| Lawyers |
S.R. Ashok,
,
Ch. Sreeram Rao
|
| Petitioners |
Assistant Commissioner of Income Tax,
COMMISSIONER OF Income Tax
|
| Respondents |
Income Tax APPELLATE TRIBUNAL
|
| Citations |
1994 SLD 239 = (1994) 70 TAX 306
|
| Other Citations |
Balaram (T.S.), I.T.O. v. Volkart Bros. (1971) 82 ITR 50 (SC),
Basudeb Prasad Modi v. Biswanath Modi (1962) AIR Orissa 97,
Chemicals and Allied Products v. ITAT (1989) 175 ITR 344,
C.I.T. v. Angara Saryam (1959) 37 ITR 230,
C.I.T. v. Arunachalam Chettiar (1953) 23 ITR 180 (SC),
C.I.T v. Bhatia (K.L.) (1990) 182 ITR 361,
C.I.T v. Dadabai (N.J.) (1978) 115 ITR 317,
C.I.T. v. I.T.A.T (1988) 172 ITR 158,
C.I.T v. I.T.A.T (1992) 193 ITR 377,
C.I.T v. I.T.A.T (1992) 196 ITR 590,
Khorshed Shapoor Chenai v. Asstt. C.E.D. (1980) 122 ITR 21 (SC),
Laxmi Electronic Corporation Ltd. v. C.I.T (1991) 188 ITR 398,
Narain Das Suraj Bhan v. C.S.T (1968) 21 STC 104 (SC),
Ramesh Chandra Verma v. R.D. Verma (1958) AIR AII 532,
Thakar (M.D.) v. Labor Appellate Tribunal (1957) AIR Bom 46
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
254(1),
254(2)
|