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2001 (7) TMI 15 - HC - Income TaxAppeal To Appellate Tribunal - Once the conclusion is reached that there exists a mistake apparent on the face of the record, the Tribunal has the necessary power to rectify its order and for eliminating such mistake, the only order which the Tribunal could have passed was the one which it has passed namely recalling its order and consequently placing the appeals and rehearing on the subject of clubbing. - In this connection, we may usefully refer to a Bench decision of the Bombay High Court in Blue Star Engineering Co. (Bombay) Pvt. Ltd. v. CIT, wherein the court said: - "Under section 154, the power to rectify the error must extend to the elimination of the error, even though the error may be such as to go to the root of order and its elimination may result in the whole order falling to the ground." - We accordingly find no merit in this appeal. The appeal is dismissed.
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