https://www.taxtmi.com/caselaws?id=67371 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. en-us Fri, 02 Dec 1983 00:00:00 +0530 Thu, 10 Mar 2011 12:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67371 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. Case-Laws Income Tax Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67371