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2008 (8) TMI 939 - RAJASTHAN HIGH COURT

2008 (8) TMI 939 - RAJASTHAN HIGH COURT - TMI - Income Tax Appeal No.42 of 2006 - Dated:- 18-8-2008 - N P GUPTA AND KISHAN SWAROOP CHAUDHARI, JJ. Mr. K.K. Bissa, for the Appellant. ORDER This appeal is filed by the Revenue against the judgement of the Tribunal dated 06.05.2005, accepting the appeal of the assessee, and setting aside the orders of the Assessing Officer, and the Commissioner, Income Tax (Appeals), and thereby deleting the surcharge, as levied under Section 113 of the Income Tax Ac .....

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, while computing the tax demand is a debatable issue or not. Learned Assessing Officer has passed a very short order (Annex.4), holding, that on examination of assessment records it is noticed, that surcharge leviable has not been charged, and finding it to be a mistake apparent from record, it was purportedly rectified, and the demand notice was issued. The matter was carried in appeal, which was dismissed by learned Commissioner, vide order dated 05.02.2004. It is a different story, that the .....

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ikewise, judgements of Hon'ble Supreme Court in ITO Vs. Volkart Brothers, reported in 82 ITR 50, was also cited to contend, that for invoking Section 154, the mistake apparent on record must be obvious, and patent mistake, and not something, which can be established by long drawn process of reasoning, on points, on which there may conceivably be two opinions. After noticing these contentions, the learned Commissioner also found, that one interpretation ofcourse is that in cases where survey .....

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