9911796707
TMI Blog2007 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... is 1992-93. The assessee is a dealer in forest produce. The assessing officer passed an assessment order under Section 143(3) read with under Section 147 of the Income Tax Act on 21.3.2001 for the assessment year 1992-93 by determining the assessee's taxable turnover for the relevant assessment year at Rs.1,52,080/- as against the returned income of Rs.31,080/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the Act before the Income Tax Appellate Tribunal, for rectification of the mistake apparent on the face of the record. That application came to be dismissed by the Tribunal. The correctness of the same is now canvassed by filing the present appeal before this Court under Section 260A of the Income Tax Act. The substantial question of law formulated for entertainment of the Appeal is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to sustain their case, they would have invoke the other provisions of the Income Tax Act before the appropriate forum concerned. The Miscellaneous Petition filed under Section 254 has been rejected by the Tribunal on the ground that there is no mistake apparent on the face of the record. It is well established legal principles of law that the mistake apparent is the one which is apparent on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the record to be rectified. The finding so arrived by the Tribunal cannot be characterised as a finding against available material or a finding, which is perverse in nature. We are of the view that the Revenue has miserably failed before the authorities to produce any material to prove their case that the notice has been served on the assessee within the time. Hence, we are of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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