Statutory bonus omission treated as a rectifiable mistake from the record, with no referable question of law.

Non-allowance of statutory bonus, where the claim had already been raised before the Assessing Officer and appellate authorities, was treated as a mistake apparent from the record and therefore within rectification under section 254(2). The analysis further notes that the issue turned on a patent record-based omission rather than a debatable legal question, so no referable question of law arose for reference under section 256(2).

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Issues: Whether the Tribunal was justified in treating the non-allowance of statutory bonus, which had been claimed before the Assessing Officer and appellate authorities, as a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961, and whether any question of law arose for reference under section 256(2) of the Income-tax Act, 1961.

Analysis: The claim for statutory bonus was found to have been made at the assessment and appellate stages, and the Tribunal had already concluded that omission to allow it constituted an apparent mistake on the record. On that basis, the matter was held to be within the scope of rectification under section 254(2). Since the issue turned on a patent record-based error and not on a referable question of law, no reference jurisdiction was attracted.

Conclusion: The non-allowance of statutory bonus was held to be rectifiable as a mistake apparent from the record, and no question of law arose for reference. The result was in favour of the assessee and against the Revenue.

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