1998 PLP 507 (PTD)
COMMISSIONER OF INCOME-TAX Versus AJAY ICE AND COLD STORAGE
| Citation | 1998 PLP 507 (PTD) |
| Forum / Court | 221 I T R 298 |
| Bench Members | Om Prakash and M. Katju, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus AJAY ICE AND COLD STORAGE |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1998 PLP 507 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1998 PLP 507 (PTD)?
The case was heard and decided by the 221 I T R 298 bench comprising: Om Prakash and M. Katju, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1998 PLP 507 (PTD) (COMMISSIONER OF INCOME-TAX Versus AJAY ICE AND COLD STORAGE). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Mistake apparent from record
Jurisdiction of Tribunal under 5.254(2) of Income Tax Act
Tribunal entertaining rectification application-- Whether Tribunal was correct in doing so-- Question of law arises
Indian Income Tax Act, 1961, Ss.254(2) &
256. Whether the Tribunal was correct in law in entertaining the rectification application on the ground that there was a mistake apparent from record in its earlier order irrespective of its being a review application and the Tribunal had exceeded its jurisdiction within the meaning of section 254(2) of the Income Tax Act, 1961, was a question of law to be referred.
Judgment & Decree
Mistake apparent from record
Jurisdiction of Tribunal under 5.254(2) of Income Tax Act
Tribunal entertaining rectification application-- Whether Tribunal was correct in doing so-- Question of law arises
Indian Income Tax Act, 1961, Ss.254(2) &
256. Whether the Tribunal was correct in law in entertaining the rectification application on the ground that there was a mistake apparent from record in its earlier order irrespective of its being a review application and the Tribunal had exceeded its jurisdiction within the meaning of section 254(2) of the Income Tax Act, 1961, was a question of law to be referred. This is a an application under section 256(2) of the Income Tax Act, 1961, filed by the Revenue requiring us to direct the Income-tax Appellate Tribunal to refer the following question to this Court for its opinion: "Whether the Tribunal was correct in law in entertaining the rectification application on the ground that there was a mistake apparent from record in their earlier order, dated January 22, 1993, irrespective of the fact that it was a review application and the Tribunal has exceeded its jurisdiction within the meaning of section 254(2) of the Income Tax Act, 1961?" Inasmuch as the abovementioned question is a question of law in our opinion, we direct the Appellate Tribunal to refer the same to draw up a statement of the case and refer the same to this Court for its opinion. The application is allowed. A.A./1255/FC Application allowed.