TMI Blog2003 (2) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... parent on the face of the record is equally applicable to section 154 of the Income-tax Act, 1961. In construing section 154 of the Income-tax Act, 1961, the court is justified in taking into consideration other enactments where identical provision has been defined by the same Legislature. - In the result, this application succeeds. The notices dated January 16, 1995, being annexure F to the petition are quashed and declared null and void. - - - - - Dated:- 3-2-2003 - Judge(s) : GIRISH CHANDRA GUPTA. JUDGMENT GIRISH CHANDRA GUPTA J.-The petitioner is an assessee under the Income-tax Act, 1961. Assessment of the income of the petitioner for the assessment year 1988-89 was completed under section 143(3) on March 4, 1991, and similarly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d were unwarranted and therefore there was a mistake apparent on the record. In support of his submission, Dr. Pal relied on a Division Bench judgment of this court in the case of Jiyajeerao Cotton Mills Ltd. v. ITO [1981] 130 ITR 710, wherein a Division Bench of this court took the following view: "We are, however, unable to accept the contention of Mr. Pal that the principle of retrospective legislation is applicable to the decisions of the Supreme Court declaring the law or interpreting a provision in a statute. The law is laid down or a provision in a statute is interpreted by the Supreme Court only when there is a debate or doubt on the interpretation of any provision of a statute requiring interpretation by the Supreme Court or when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier assessment based on a subsequent ruling of the Supreme Court on the ground of a mistake apparent on the record is wholly misplaced. By reason of the subsequent exposition of the law it cannot be said that the earlier assessment was wrong or that there is a mistake apparent on the face of the record and in case there is no mistake apparent on the record there is no jurisdiction to reopen the case under section 154 of the Income-tax Act, 1961, He accordingly, invited this court to quash the aforesaid notices. Mr. Shome, the learned senior advocate appearing for the Department, drew the attention of this court to the case of Kil Kotagiri Tea and Coffee Estates Co. Ltd. v. ITAT [1988] 174 ITR 579 (Ker), wherein a view was taken that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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