https://www.taxtmi.com/caselaws?id=38157 The High Court allowed the petition filed by the Commissioner of Income-tax, directing the Tribunal to refer a question of law regarding the rectification of an assessment under section 154 of the Income-tax Act. The Court considered conflicting opinions among High Courts on including the value of materials supplied by the Government in the assessment, and based on its own decision, held that the question should be referred for decision. The issue revolved around whether the Tribunal was correct in affirming the Appellate Assistant Commissioner's view that there was no apparent mistake justifying the rectification. en-us Thu, 25 Aug 1977 00:00:00 +0530 Sat, 03 Apr 2010 14:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38157 The High Court allowed the petition filed by the Commissioner of Income-tax, directing the Tribunal to refer a question of law regarding the rectification of an assessment under section 154 of the Income-tax Act. The Court considered conflicting opinions among High Courts on including the value of materials supplied by the Government in the assessment, and based on its own decision, held that the question should be referred for decision. The issue revolved around whether the Tribunal was correct in affirming the Appellate Assistant Commissioner's view that there was no apparent mistake justifying the rectification. Case-Laws Income Tax Thu, 25 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38157