1989 (8) TMI 20

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..... "the Act"). The material facts giving rise to this application, briefly, are as follows : The assessee carries on a business in manufacture and sale of conductors. During the assessment years in question, the assessee received credit note from Messrs. Hindustan Aluminium Corporation Limited towards refund of excess sales tax charged in earlier years. While framing the assessment for the asses .....

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..... No. 40 of 1984 (CIT v. Deora Pu Canbeon Mfg. Co. P. Ltd. [1985] 156 ITR 831) and contended that the High Court, in identical circumstances, had upheld similar claim made by an assessee. The Tribunal, however, dismissed the appeal. The assessee thereupon submitted an application for rectification and contended that the Tribunal had committed an error apparent on the face of the record in not follo .....

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