Rectification order jurisdiction requires a reference when a question of law arises from a miscellaneous application.

The Rajasthan HC held that a question of law arose from the Tribunal's rectification order passed on the assessee's miscellaneous application, as the issue went to the root of the Tribunal's jurisdiction in entertaining and deciding that application. On that basis, the Court directed the Tribunal to refer the framed question concerning the validity of the rectification order under the Wealth-tax Act, 1957. The Revenue thus obtained the reference direction sought.

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Issues: Whether the Income-tax Appellate Tribunal was justified in passing the order rectifying its earlier order on the basis of the assessee's miscellaneous application.

Analysis: The application under section 27(3) of the Wealth-tax Act, 1957, sought directions to the Tribunal to refer a question of law arising from the Tribunal's order on rectification. The Court found that the matter went to the root of the Tribunal's jurisdiction in entertaining and deciding the miscellaneous application and that a question of law did arise from the Tribunal's order. The Court therefore directed the Tribunal to refer the framed question concerning the validity of the rectification order passed on the miscellaneous application.

Conclusion: The Tribunal was required to refer the question of law, and the Revenue succeeded in obtaining the direction sought.

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