Inapplicable precedent under a repealed tax provision can create a mistake apparent from the record in later assessments.

Reliance on a precedent interpreting tax collected under the 1922 Act was held unsuitable for assessment years governed by the 1961 Act, because the corresponding provisional-assessment provision had already been omitted and was no longer operative. In that setting, the Tribunal found its earlier view to be based on an inapplicable statutory regime, making the error apparent from the record. The assessee's miscellaneous application therefore succeeded, the earlier order was corrected, and the connected appeals were directed to be re-fixed for hearing.

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Issues: Whether the Tribunal's earlier view, based on a decision dealing with tax collected under a provision of the 1922 Act, suffered from a mistake apparent from the record when applied to assessment years governed by the 1961 Act, for which the corresponding provisional-assessment provision had already ceased to operate.

Analysis: The ruling relied upon by the Tribunal concerned tax collected under section 23B of the Income-tax Act, 1922. The parallel provision under the Income-tax Act, 1961 was section 141, but that provision had been omitted with effect from 1971. For the assessment years in question, there was no operative provision authorising provisional assessment. In that legal setting, reliance on the Allahabad High Court decision was misplaced and the error was patent from the record.

Conclusion: The assessee's miscellaneous application succeeded, and the earlier order was treated as containing a mistake apparent from the record.

Final Conclusion: The Tribunal corrected its earlier disposal and directed that the connected appeals be re-fixed for hearing, thereby granting relief to the assessee.

Ratio Decidendi: A precedent based on a repealed or inapplicable statutory provision cannot validly support an order for assessment years governed by a different statutory regime, and reliance on such a precedent may constitute a mistake apparent from the record.

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