2009 (9) TMI 563

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....ioner. D. C. Chaturvedi for the assessee. JUDGMENT 1. The Income-tax Appellate Tribunal, Allahabad has referred the following questions of law under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for opinion to this court: "1. Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was correct in law in holding that....

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....62 (Alld) of 1978-79 had become final and that it was not entitled to revise its decision in a subsequent proceedings on the basis of an application filed by the assessee ? 5. Whether on the facts and in the circumstances of the case, it can be said that the Income-tax Appellate Tribunal had no powers to recall its judgment dated November 29, 1978, in I. T. A. Nos. 760, 761 and 762 (Alld) of 19....

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....Tribunal passed on the application under section 254(2) of the Act, we find that it was not disputed that the mistakes pointed out had crept in the order of the Tribunal. The only stand taken by the Department was that there is no necessity of hearing the appeal de novo to get the mistake corrected. The Tribunal, on finding that the mistakes crept in, had recalled its earlier order and directed th....