https://www.taxtmi.com/caselaws?id=16548 The High Court declined to decide on the merits of either issue and treated both as questions of law for reference under section 256(2). It directed the Tribunal to state and refer whether withdrawal of extra-shift allowance by rectification under section 154 involved a mistake apparent from the record, and whether extra-shift allowance on electric installations and electric machinery marked "N.E.S.A." was lawfully allowable under Appendix I read with rule 5 of the Income-tax Rules, 1962. The Court noted the underlying rectification, appellate cancellation, and Revenue appeal, but made no substantive ruling on the allowance or the rectification power. en-us Tue, 11 Feb 1997 00:00:00 +0530 Tue, 08 Sep 2009 14:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16548 The High Court declined to decide on the merits of either issue and treated both as questions of law for reference under section 256(2). It directed the Tribunal to state and refer whether withdrawal of extra-shift allowance by rectification under section 154 involved a mistake apparent from the record, and whether extra-shift allowance on electric installations and electric machinery marked "N.E.S.A." was lawfully allowable under Appendix I read with rule 5 of the Income-tax Rules, 1962. The Court noted the underlying rectification, appellate cancellation, and Revenue appeal, but made no substantive ruling on the allowance or the rectification power. Case-Laws Income Tax Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16548