TMI Blog1990 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 129B(2) of the Customs Act, 1962, the applicant has sought the rectification of the common Order No. 24-27/85-A, dated 15th January, 1985 and also miscellaneous order No. 24, dated 24th February, 1986 in C/ROM/11/85-A, Misc. Order No. 90-93/86-A, dated 7th May, 1986 in C(ROM)4/86-A, Misc. Order No. 38 and 39/87-A, dated 19th February, 1987 in C(ROM)30 and 37/86-A and Misc. Order No. 163-164/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has also filed written arguments. He has cited the following judgments :- 1. AIR 1959 S.C. 881/1959 (36) ITR 350 M/s. Maharani Mills (Private) Ltd. v. The Income-Tax Officer, Porbandar 2. 162 ITR 114 Bihar State Road Transport Corporation v. Commissioner of Income-Tax. Shri Bansal has pleaded that the rectification application is maintainable aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal may at any time within four years from the date of the order, with a view to rectifying any mistake apparent on record, amend any order passed by it under sub-section (1) shall make such amendments, if the mistakes brought to its notice by the Collector of Customs or the other party to the appeal. A simple reading of the same shows that the order which can be rectified should be an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not barred by limitation. In the case of M/s. Maharana Mills (Private) Ltd. v. The Income-Tax Officer, Porbandar reported in AIR 1959 SC 881/36 ITR 350, the Hon ble Supreme Court had held that: The words used in S. 35 are apparent from the record and the record does not mean only the order of assessment but it comprises all proceedings on which the assessment order is based and the Income-Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
