https://www.taxtmi.com/caselaws?id=22599 The High Court held that the Accountant Member's earlier note, which merely stated that he had no comments to add because the interest income was small, did not amount to a merits decision on taxability under section 13(2)(a) of the Income-tax Act, 1961. The Tribunal was therefore justified in treating the omission as an error apparent on the face of the record, entertaining the assessee's miscellaneous application, and referring the matter to a third Member under section 255(4). The Court further held that whether such an error existed was essentially a question of fact and did not give rise to a referable question of law under the reference provisions. en-us Mon, 05 Nov 1990 00:00:00 +0530 Fri, 11 Dec 2009 13:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22599 The High Court held that the Accountant Member's earlier note, which merely stated that he had no comments to add because the interest income was small, did not amount to a merits decision on taxability under section 13(2)(a) of the Income-tax Act, 1961. The Tribunal was therefore justified in treating the omission as an error apparent on the face of the record, entertaining the assessee's miscellaneous application, and referring the matter to a third Member under section 255(4). The Court further held that whether such an error existed was essentially a question of fact and did not give rise to a referable question of law under the reference provisions. Case-Laws Income Tax Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22599