TMI Blog2017 (12) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is not entitled for sale against Form XVII declaration and it is not a case where defective Form XVII declaration has been filed. Therefore, the presumption, which was drawn against the petitioner should be discharged by the petitioner by producing necessary documents and records before the concerned authority and not before this Court. There is no error to be rectified - petition dismissed - decided against petitioner. - W.P.No.10767 of 2006 & W.P.M.P.No.12202 of 2006, W.P.No.10791 of 2006 & W.P.M.P.No.12233 of 2006 - - - Dated:- 30-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.V.Srikanth For the Respondent : Mrs.Narmadha Sampath, ORDER Heard Mr.V.Srikanth, learned counsel appearing for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a decision of a Jurisdictional Court (High Court) or of the Supreme Court can be said to be a mistake apparent from the record and held that the Tribunal and the High Court were right in holding that such a mistake can be said to be a mistake apparent from the record, which could be rectified under Section 254(2) of the Income Tax Act. The relevant portion of the judgment is as follows: 40. The core issue, therefore, is whether non-consideration of a decision of Jurisdictional Court (in this case a decision of the High Court of Gujarat) or of the Supreme Court can be said to be a mistake apparent from the record ? In our opinion, both the Tribunal and the High Court were right in holding that such a mistake can be said to be a mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he error and to disturb the finality. 7. In V. Guard Industries Ltd., vs. Commercial Tax Officer and another reported in (2004) 136 STC 562 (Mad), the Court considered the similar question and pointed out as follows: 13. It is, therefore, clear that notwithstanding what may have been done by any other authority below the Supreme Court, when the Supreme Court pronounses on the true position of law any decision rendered by any other authority contrary to that is required to be regarded as an error which is apparent on the record. Rectification of such an error within the period permisssible under law and in accordance with the provisions of the statute is clearly required to be effected. 8. Thus, the legal position being that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich deals with general exemption and hence, the petitioner is not entitled for the benefit of the concessional rate of tax by referring upon Form XVII declaration. 12. The respondent further proceeds to state that the petitioner should be aware of the fact that he has been selling goods to a textile manufacturer and not entitled to transact business by obtaining Form XVII declaration. The petitioner s explanation is that the petitioner sells products to various such manufacturers and the presumption drawn by the assessing officer is incorrect. 13. In my considered view, this being a factual issue, ought to be agitated before the appellate authority and not before this Court in a writ petition. While there is no dispute to the legal p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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