1999 PLP 2654 (PTD)
COMMISSIONER OF INCOME-TAX Versus BEKELIA DRUGS
| Citation | 1999 PLP 2654 (PTD) |
| Forum / Court | 228I T R 417 |
| Bench Members | S. Barman Roy and D. N. Baruah, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus BEKELIA DRUGS |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1999 PLP 2654 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1999 PLP 2654 (PTD)?
The case was heard and decided by the 228I T R 417 bench comprising: S. Barman Roy and D. N. Baruah, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1999 PLP 2654 (PTD) (COMMISSIONER OF INCOME-TAX Versus BEKELIA DRUGS). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Dr. A. Saraf for Respondent
Headnotes / Summary
Recall of final order by Tribunal to rectify it
Question of law arises
Indian Income Tax Act, 1961, Ss.254(2) & 256(2). Held, that whether the Tribunal had erred in law and in facts to recall its final order with a view to rectify the same under S.254(2) of the Income Tax Act, 1961, was a referable question. G.K. Joshi and U. Bhuyan for Applicant.
Judgment & Decree
Held, that whether the Tribunal had erred in law and in facts to recall its final order with a view to rectify the same under S.254(2) of the Income Tax Act, 1961, was a referable question. G.K. Joshi and U. Bhuyan for Applicant. Dr. A. Saraf for Respondent This is an application under section 256(2) of the Income Tax Act, 1961, (for short the "Act"). The petitioner has prayed for an order directing the. Income-tax Appellate Tribunal to refer the question mentioned in paragraph 5 of the petition. We have heard Mr. Joshi, learned counsel appearing on behalf of the Revenue, and Dr. Saraf, learned counsel appearing on behalf of the respondent. We have also gone through the question, which is quoted below: "Whether, on the facts and in the circumstances of the case, the Tribunal has erred in law and in facts to recall its final order with a view to rectify the same under section 254(2)? " After considering the facts as well as on a perusal of the question, we find that this is a referable question. Accordingly, we direct the Income tax Appellate Tribunal to refer the said question for opinion of this Court. This petition is accordingly disposed of. However, considering the facts and circumstances of the case, we make no order as to costs. M. B. A./3011/FC Order accordingly