TMI Blog1999 (2) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... n holding that there was really a mistake apparent from record in the original order - Tribunal is directed to refer above questions for consideration by the HC - - - - - Dated:- 3-2-1999 - Judge(s) : M. SRINIVASAN. and U. C. BANERJEE. ORDER The High Court has rejected the application filed by the appellant under section 256(2) of the Income Tax Act. 1961, whereby directions were sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rebate claimed by the assessee. At that time, the Tribunal Cambay Electric Supply Industrial Co. Ltd. v. CIT (1978) 113 ITR 84. followed the judgment of this court in Subsequently, the assessee filed an application under section 254(2) of the Act relying upon the judgment of this court in Rajapalayam Mills Lid. v. CIT (1978) 115 ITR 777 and contended that the earlier decision of the Tribunal shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce. The question whether the Tribunal's earlier order of 1978 suffered from a mistake apparent when it followed the judgment of this court in Cambia Electric Supply Industrial Co. Ltd.'s case (1978) 113 ITR 84, which was ruling the field at that time is definitely a matter to be considered by the High Court. In the result, the order of the High Court is set aside. The Income Tax Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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