1990 (5) TMI 117

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;- By the present miscellaneous application under Section 129B(2) of the Customs Act, 1962, the applicant has sought the rectification of the common Order No. 24-27/85-A, dated 15th January, 1985 and also miscellaneous order No. 24, dated 24th February, 1986 in C/ROM/11/85-A, Misc. Order No. 90-93/86-A, dated 7th May, 1986 in C(ROM)4/86-A, Misc. Order No. 38 and 39/87-A, dated 19th February, 198....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e against an ROM order. In support of his argument, he has also filed written arguments. He has cited the following judgments :- 1. AIR 1959 S.C. 881/1959 (36) ITR 350 M/s. Maharani Mills (Private) Ltd. v. The Income-Tax Officer, Porbandar 2. 162 ITR 114 Bihar State Road Transport Corporation                ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....end any order passed by it under sub-section (1) shall make such amendments if the mistakes brought to its notice by the Collector of Customs or the other party to the appeal." A simple perusal of the same shows that the Appellate Tribunal may at any time within four years from the date of the order, with a view to rectifying any mistake apparent on record, amend any order passed by it under su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sment order. The original assessment order was passed on February 15, 1965 - first order of rectification recomputing depreciation passed on August 17, 1966 - second order of rectification passed on November 14, 1969. Held that it was not barred by limitation. In the case of M/s. Maharana Mills (Private) Ltd. v. The Income-Tax Officer, Porbandar reported in AIR 1959 SC 881/36 ITR 350, the Hon'ble ....